FAC Explorer

Audit 362907

FY End
2024-06-30
Total Expended
$3.32M
Findings
8
Programs
9
Organization: County of Luzerne, Pennsylvania (PA)
Year: 2024 Accepted: 2025-07-24
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
571870 2024-002 Significant Deficiency - L
571871 2024-002 Significant Deficiency - L
571872 2024-002 Significant Deficiency - L
571873 2024-002 Significant Deficiency - L
1148312 2024-002 Significant Deficiency - L
1148313 2024-002 Significant Deficiency - L
1148314 2024-002 Significant Deficiency - L
1148315 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $1.03M Yes 1
93.958 Block Grants for Community Mental Health Services $581,769 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $576,827 - 0
93.667 Social Services Block Grant $167,135 - 0
84.181 Special Education-Grants for Infants and Families $111,039 - 0
93.778 Medical Assistance Program $99,653 Yes 1
93.150 Projects for Assistance in Transition From Homelessness (path) $51,680 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,722 - 0
96.001 Social Security Disability Insurance $2,601 - 0

Contacts

Name Title Type
GGZYE9C2M6D5 Jonathan Bates Auditee
5704081314 Andrea Caladie Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual (i.e. both measurable and available). Available means collectible within the correct period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. De Minimis Rate Used: N Rate Explanation: The Program has not elected to use thee 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all of the federal programs of the Luzerne-Wyoming Counties Mental Health and Development Services Program (the Program), under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations, Part 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements of Federal Awards.

Finding Details

Finding 2024-002
2024-002 - Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.104, Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances, U.S., Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 5.H79SM082979-04 Assistance Listing #93.778, Medicaid Cluster / Medical Assistance Program, U.S. Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available Prior Year Finding Number: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Condition/Context: The Program's Single Audit and reporting package was delayed for the year-ended June 30, 2023 beyond the nine month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Questioned Costs: N/A Cause: The Program's 2023 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within the Program and delays in reconciling federal and state award activity with the Commonwealth. Effect: The Program is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that Program management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The Program is currently working to redistribute duties to expedite reconciliations and responsibilities in a timely manner. See corrective action plan.
Finding 2024-002
2024-002 - Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.104, Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances, U.S., Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 5.H79SM082979-04 Assistance Listing #93.778, Medicaid Cluster / Medical Assistance Program, U.S. Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available Prior Year Finding Number: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Condition/Context: The Program's Single Audit and reporting package was delayed for the year-ended June 30, 2023 beyond the nine month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Questioned Costs: N/A Cause: The Program's 2023 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within the Program and delays in reconciling federal and state award activity with the Commonwealth. Effect: The Program is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that Program management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The Program is currently working to redistribute duties to expedite reconciliations and responsibilities in a timely manner. See corrective action plan.
Finding 2024-002
2024-002 - Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.104, Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances, U.S., Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 5.H79SM082979-04 Assistance Listing #93.778, Medicaid Cluster / Medical Assistance Program, U.S. Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available Prior Year Finding Number: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Condition/Context: The Program's Single Audit and reporting package was delayed for the year-ended June 30, 2023 beyond the nine month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Questioned Costs: N/A Cause: The Program's 2023 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within the Program and delays in reconciling federal and state award activity with the Commonwealth. Effect: The Program is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that Program management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The Program is currently working to redistribute duties to expedite reconciliations and responsibilities in a timely manner. See corrective action plan.
Finding 2024-002
2024-002 - Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.104, Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances, U.S., Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 5.H79SM082979-04 Assistance Listing #93.778, Medicaid Cluster / Medical Assistance Program, U.S. Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available Prior Year Finding Number: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Condition/Context: The Program's Single Audit and reporting package was delayed for the year-ended June 30, 2023 beyond the nine month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Questioned Costs: N/A Cause: The Program's 2023 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within the Program and delays in reconciling federal and state award activity with the Commonwealth. Effect: The Program is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that Program management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The Program is currently working to redistribute duties to expedite reconciliations and responsibilities in a timely manner. See corrective action plan.
Finding 2024-002
2024-002 - Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.104, Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances, U.S., Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 5.H79SM082979-04 Assistance Listing #93.778, Medicaid Cluster / Medical Assistance Program, U.S. Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available Prior Year Finding Number: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Condition/Context: The Program's Single Audit and reporting package was delayed for the year-ended June 30, 2023 beyond the nine month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Questioned Costs: N/A Cause: The Program's 2023 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within the Program and delays in reconciling federal and state award activity with the Commonwealth. Effect: The Program is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that Program management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The Program is currently working to redistribute duties to expedite reconciliations and responsibilities in a timely manner. See corrective action plan.
Finding 2024-002
2024-002 - Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.104, Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances, U.S., Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 5.H79SM082979-04 Assistance Listing #93.778, Medicaid Cluster / Medical Assistance Program, U.S. Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available Prior Year Finding Number: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Condition/Context: The Program's Single Audit and reporting package was delayed for the year-ended June 30, 2023 beyond the nine month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Questioned Costs: N/A Cause: The Program's 2023 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within the Program and delays in reconciling federal and state award activity with the Commonwealth. Effect: The Program is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that Program management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The Program is currently working to redistribute duties to expedite reconciliations and responsibilities in a timely manner. See corrective action plan.
Finding 2024-002
2024-002 - Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.104, Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances, U.S., Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 5.H79SM082979-04 Assistance Listing #93.778, Medicaid Cluster / Medical Assistance Program, U.S. Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available Prior Year Finding Number: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Condition/Context: The Program's Single Audit and reporting package was delayed for the year-ended June 30, 2023 beyond the nine month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Questioned Costs: N/A Cause: The Program's 2023 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within the Program and delays in reconciling federal and state award activity with the Commonwealth. Effect: The Program is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that Program management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The Program is currently working to redistribute duties to expedite reconciliations and responsibilities in a timely manner. See corrective action plan.
Finding 2024-002
2024-002 - Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.104, Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances, U.S., Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 5.H79SM082979-04 Assistance Listing #93.778, Medicaid Cluster / Medical Assistance Program, U.S. Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available Prior Year Finding Number: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Condition/Context: The Program's Single Audit and reporting package was delayed for the year-ended June 30, 2023 beyond the nine month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Questioned Costs: N/A Cause: The Program's 2023 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within the Program and delays in reconciling federal and state award activity with the Commonwealth. Effect: The Program is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that Program management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The Program is currently working to redistribute duties to expedite reconciliations and responsibilities in a timely manner. See corrective action plan.