FAC Explorer

Audit 397008

FY End
2025-06-30
Total Expended
$4.94M
Findings
2
Programs
12
Organization: County of Luzerne, Pennsylvania (PA)
Year: 2025 Accepted: 2026-03-31
Auditor: BAKER TILLY US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205304 2025-002 Material Weakness Yes L
1205305 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $1.87M Yes 1
93.104 COMPREHENSIVE COMMUNITY MENTAL HEALTH SERVICES FOR CHILDREN WITH SERIOUS EMOTIONAL DISTURBANCES (SED) $880,474 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $794,662 Yes 1
93.667 SOCIAL SERVICES BLOCK GRANT $345,448 Yes 0
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $162,924 Yes 0
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $142,631 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $69,007 Yes 0
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $51,680 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $34,242 Yes 0
96.001 SOCIAL SECURITY DISABILITY INSURANCE $2,215 Yes 0
93.283 CENTERS FOR DISEASE CONTROL AND PREVENTION INVESTIGATIONS AND TECHNICAL ASSISTANCE $0 Yes 0
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $0 Yes 0

Contacts

Name Title Type
GGZYE9C2M6D5 Alicia Govens Auditee
5708259441 Andrea Caladie Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity 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, 2025. 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 (Uniform Guidance).

Finding Details

Finding 2025-002
Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.243, Substance Abuse and Mental Health Services – Projects of Regional and National Significance, U.S., Department of Health and Human Services, Passed through the Substance Abuse and Mental Health Services Administration, Pass-Through Entity Identifying Numbers: Not Available Assistance Listing #93.958, Community Mental Health Services Block Grant, 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: 2024-002 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, 2024 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 2024 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.