FAC Explorer

Audit 398198

FY End
2024-12-31
Total Expended
$8.59M
Findings
2
Programs
21
Organization: City of Wilkes-Barre, Pennsylvania (PA)
Year: 2024 Accepted: 2026-04-09
Auditor: BAKER TILLY US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1206233 2024-003 Material Weakness Yes L
1206234 2024-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.40M Yes 1
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $1.67M Yes 1
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $416,723 Yes 0
21.019 CORONAVIRUS RELIEF FUND $284,286 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $209,229 Yes 0
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $207,972 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $162,796 Yes 0
93.917 HIV CARE FORMULA GRANTS $155,420 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $126,424 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $123,834 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $55,789 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $55,722 Yes 0
93.197 CHILDHOOD LEAD POISONING PREVENTION PROJECTS, STATE AND LOCAL CHILDHOOD LEAD POISONING PREVENTION AND SURVEILLANCE OF BLOOD LEAD LEVELS IN CHILDREN $47,144 Yes 0
16.922 EQUITABLE SHARING PROGRAM $41,781 Yes 0
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $37,753 Yes 0
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $27,132 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $25,400 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $15,508 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $10,232 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $6,287 Yes 0
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $4,771 Yes 0

Contacts

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

Notes to SEFA

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.
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.
Assistance Listing Number 21.027 includes an adjustment for returned grant funds of $(1,220,360) that previously reported deferred revenue as of January 1, 2024 did not include.

Finding Details

Finding 2024-003
Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the City is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (September 30) of the following year. Condition/Context: The City's Single Audit and reporting package was delayed for the year ended December 31, 2023, 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, 2023 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 2025 done in a reasonable time frame. This finding will likely carry to 2025 but between staffing and priorities, the City hopes to have clear this finding following its December 31, 2025 audit.