FAC Explorer

Audit 403808

FY End
2025-06-30
Total Expended
$2.82M
Findings
2
Programs
2
Organization: County of Luzerne, Pennsylvania (PA)
Year: 2025 Accepted: 2026-06-16
Auditor: BAKER TILLY US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1217650 2025-003 Material Weakness Yes L
1217651 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.788 OPIOID STR $1.50M Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $365,411 Yes 1

Contacts

Name Title Type
GGZYE9C2M6D5 Jeffrey Loftus Auditee
5708268790 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 Luzerne/Wyoming Counties Drug and Alcohol Program (the SCA) 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 for Federal Awards (Uniform Guidance).
During the preparation of the June 30, 2025 Schedule, the SCA adjusted its Substance Use, Prevention, Treatment & Recovery Services Block Grant accrued revenue at July 1, 2024 as part of an ongoing effort to align and delineate federal vs non-federal activity. The previously reported receivable of $772,932 included both the federal and state component of the receivable. The state portion, amounting to $753,240, was removed from the beginning, July 1, 2024 accrued (deferred) revenue, leaving a balance of $19,694.

Finding Details

Finding 2025-003
Finding 2025-003: Completion and Submission of Annual Single Audit – Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.959, Substance Use, Prevention, Treatment & Recovery Services Block Grant (SUPTRSBG), U.S. Department of Health and Human Services, Passed through the Pennsylvania Department of Drug and Alcohol Programs (DDAP), Pass-through Entity Identifying Number: 4100086642 Prior Year Finding Number: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the SCA 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 SCA'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 delays in reconciling federal and state award activity with the Commonwealth. Questioned Costs: N/A Cause: The SCA's 2024 Single Audit was delayed beyond the nine-month filing deadline as a result of delays in reconciling federal and state award activity with the Commonwealth. Effect or Potential Effect: The SCA is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend the SCA 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 Action: The SCA is currently working to redistribute duties to expedite reconciliations and responsibilities in a timely manner. See corrective action plan.