FAC Explorer

Audit 408539

FY End
2025-12-31
Total Expended
$12.22M
Findings
2
Programs
4
Organization: Wyoming Valley Sanitary Authority (PA)
Year: 2025 Accepted: 2026-08-05
Auditor: BAKER TILLY US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1225677 2025-001 Material Weakness Yes L
1225678 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
66.458 CLEAN WATER STATE REVOLVING FUND $7.21M Yes 1
66.202 CONGRESSIONALLY MANDATED PROJECTS $959,757 Yes 0
66.466 GEOGRAPHIC PROGRAMS - CHESAPEAKE BAY PROGRAM $456,786 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $323,717 Yes 0

Contacts

Name Title Type
KUDZJNME72X6 Paul Keating Auditee
5702083232 Andrea Caladie, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal award activity of the Wyoming Valley Sanitary Authority (the Authority) under programs of the federal government, including the related state and local source funding added to federal award programs by pass-through agencies, for the year ended December 31, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Authority, it is not intended to and does not present the financial position, changes in net position/fund balance or cash flows of the Authority.

Finding Details

Finding 2025-001
2025-001: Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #66.458, Clean Water State Revolving Fund, U.S. Environmental Protection Agency, Passed Through Pennsylvania Department of Community and Economic Development, Pass-Through Entity Identifying Number: 72830 and 71474 Prior Year Finding Number: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Authority is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its calendar year-end (September 30) of the following year. Condition/Context: The Authority's Single Audit and reporting package was delayed for the year ended December 31, 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 Authority's 2024 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover and updating of its accounting and reporting policies and procedures to ensure compliance with GASB standards. Effect or Potential Effect: The Authority is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend Authority 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 Authority anticipates filing its 2025 report within the required time frame. See corrective action plan.