EIN: 231649434
UEI: EQKZCLJK2TH7
Audited by: Robert Rossi and Company
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 5, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 5, 2026 (5 days ago).
What is a management decision? →The following three (3) federal awards from the US Department of Treasury were not reported on the fiscal year-ended June 30, 2025, Schedule of Expenditures of Federal and State Awards (SEFA): COVID-19 State and Local Fiscal Recovery Funds (ALN#21.027). Expenditures totaling $134,144 passed through the City of Scranton, PA. COVID-19 State and Local Fiscal Recovery Funds (ALN#21.027). Expenditures totaling $237,238 passed through Lackawanna County, PA. COVID-19 State and Local Fiscal Recovery Funds (ALN#21.027). Expenditures totaling $52,882 passed through Lackawanna County, PA. Criteria: Uniform guidance requires that Federal Awards that are expended in a fiscal year are to be reported on the entity's SEFA. Cause: The Agency failed to identify and track Federal funding received during the fiscal year-ended June 30, 2025. Effect: The SEFA was misstated and did not accurately reflect the Agency's federal expenditures for the fiscal-year ended June 30, 2025. As a result, although the identification of Major Federal Programs was not affected, the omission could have impacted the scope of the Single Audit. Recommendation: The Agency should implement procedures to ensure that all Federal Awards are indentified and included on the SEFA. Procedures should include a thorough review by the Controller of all grant awards to identify which include Federal Funding. Response: The Agency agrees with the finding. Recommended procedures will be implemented.
Show full finding ▾Hide full finding ▴2025-001 Incomplete Schedule of Expenditures of Federal and State Awards. Condition: The following three (3) federal awards from the US Department of Treasury were not reported on the fiscal year-ended June 30, 2025, Schedule of Expenditures of Federal and State Awards (SEFA): COVID-19 State and Local Fiscal Recovery Funds (ALN#21.027). Expenditures totaling $134,144 passed through the City of Scranton, PA. COVID-19 State and Local Fiscal Recovery Funds (ALN#21.027). Expenditures totaling $237,238 passed through Lackawanna County, PA. COVID-19 State and Local Fiscal Recovery Funds (ALN#21.027). Expenditures totaling $52,882 passed through Lackawanna County, PA. Criteria: Uniform guidance requires that Federal Awards that are expended in a fiscal year are to be reported on the entity's SEFA. Cause: The Agency failed to identify and track Federal funding received during the fiscal year-ended June 30, 2025. Effect: The SEFA was misstated and did not accurately reflect the Agency's federal expenditures for the fiscal-year ended June 30, 2025. As a result, although the identification of Major Federal Programs was not affected, the omission could have impacted the scope of the Single Audit. Recommendation: The Agency should implement procedures to ensure that all Federal Awards are indentified and included on the SEFA. Procedures should include a thorough review by the Controller of all grant awards to identify which include Federal Funding. Response: The Agency agrees with the finding. Recommended procedures will be implemented.
The Controller shall conduct a thorough review of all grants awarded during the Fiscal Year to determine the funding source of the grant (Federal, State, Local, or private) by researching grant documents, memorandums, program profiles, appropriation acts, and information obtained from government agency Web sites. The Controller shall add new grants received to the Schedule of Expenditures of Federal and State Awards based on findings from the review.
FAC accepted this audit on February 18, 2025 — management decision was due August 18, 2025.
FAC accepted this audit on February 2, 2024 — management decision was due August 2, 2024.
FAC accepted this audit on March 16, 2023 — management decision was due September 16, 2023.
FAC accepted this audit on March 14, 2022 — management decision was due September 14, 2022.
FAC accepted this audit on February 24, 2021 — management decision was due August 24, 2021.
FAC accepted this audit on January 26, 2020 — management decision was due July 26, 2020.
FAC accepted this audit on March 21, 2019 — management decision was due September 21, 2019.
FAC accepted this audit on February 4, 2018 — management decision was due August 4, 2018.
FAC accepted this audit on February 26, 2017 — management decision was due August 26, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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