FAC Explorer

Audit 365027

FY End
2023-12-31
Total Expended
$19.90M
Findings
20
Programs
20
Organization: City of Wilkes-Barre, Pennsylvania (PA)
Year: 2023 Accepted: 2025-08-27
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
574716 2023-003 Significant Deficiency - L
574717 2023-003 Significant Deficiency - L
574718 2023-003 Significant Deficiency - L
574719 2023-003 Significant Deficiency - L
574720 2023-003 Significant Deficiency - L
574721 2023-003 Significant Deficiency - L
574722 2023-003 Significant Deficiency - L
574723 2023-003 Significant Deficiency - L
574724 2023-003 Significant Deficiency - L
574725 2023-003 Significant Deficiency - L
1151158 2023-003 Significant Deficiency - L
1151159 2023-003 Significant Deficiency - L
1151160 2023-003 Significant Deficiency - L
1151161 2023-003 Significant Deficiency - L
1151162 2023-003 Significant Deficiency - L
1151163 2023-003 Significant Deficiency - L
1151164 2023-003 Significant Deficiency - L
1151165 2023-003 Significant Deficiency - L
1151166 2023-003 Significant Deficiency - L
1151167 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.21M - 0
14.218 Community Development Block Grants/entitlement Grants $649,118 Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $526,597 Yes 1
93.991 Preventive Health and Health Services Block Grant $189,435 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $185,841 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $153,745 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $100,000 Yes 1
93.268 Immunization Cooperative Agreements $99,750 - 0
93.940 Hiv Prevention Activities Health Department Based $88,393 - 0
93.069 Public Health Emergency Preparedness $76,749 - 0
21.019 Coronavirus Relief Fund $74,172 - 0
16.922 Equitable Sharing Program $56,279 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $24,250 - 0
93.994 Maternal and Child Health Services Block Grant to the States $24,143 - 0
14.239 Home Investment Partnerships Program $12,220 - 0
16.607 Bulletproof Vest Partnership Program $8,861 - 0
20.205 Highway Planning and Construction $8,478 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $4,770 - 0
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $4,489 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $3,696 - 0

Contacts

Name Title Type
GBXWDX8DKC33 Mark Barry Auditee
5702084247 Andrea Caladie Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards presents the expenditures of all federal awards programs of the City of Wilkes-Barre, Pennsylvania (the City) using 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 current 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 City has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards presents the expenditures of all federal awards programs of the City of Wilkes-Barre, Pennsylvania (the City) using 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 current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred.
Title: Relationship to Basic Financial Statements Accounting Policies: The accompanying schedule of expenditures of federal awards presents the expenditures of all federal awards programs of the City of Wilkes-Barre, Pennsylvania (the City) using 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 current 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 City has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. 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 for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the City's basic financial statements.

Finding Details

Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.
Finding 2023-003
Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the City, beyond the nine-month due date. Effect: The City is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: As a result of turnover within the City, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that City management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The City plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely cany to 2024 but between staffing and priorities, the City hopes to have cleared by the 2025 audit.