EIN: 236429192
UEI: KUDZJNME72X6
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 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 February 5, 2027 (164 days from today).
What is a management decision? →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.
Show full finding ▾Hide full finding ▴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.
Condition 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. Corrective Action Plan Corrective Action Planned: Fiscal year 2024 represented a significant transition period for the Authority. During the year, the Board of Directors appointed a new Chief Financial Officer and engagement a new auditor. The transition required substantial effort to transfer institutional knowledge, review historical accounting records, reconcile significant grant activity and establish a new audit process. As a result of these transition activities, the Authority’s 2024 financial statements were not certified until September 29, 2025, leaving insufficient time to complete and submit the required Single Audit reporting package by the required due date. The Authority’s 2025 Audit was presented to the Board of Directors for acceptance during the July board meeting and will be filed shortly thereafter. Management has implemented the necessary procedures and revised its audit timeline to ensure compliance with all future reporting requirements. Accordingly, the Authority expects to remain fully compliance with the filing deadlines prescribed under the Uniform Guidance for the 2025 and all subsequent audit periods. Name(s) of Contact Person(s) Responsible for Corrective Action: Chief Financial Officer Anticipated Completion Date: August 2026
FAC accepted this audit on October 10, 2025 — management decision was due April 10, 2026.
2024-003 - (Noncompliance) Uniform Guidance Written Policies/Procedures Federal Program: Assistance Listing #21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Passed Through County of Luzerne, Pennsylvania, Pass-Through Entity Identifying Number: not available Assistance Listing #66.202, Congressionally Mandated Projects, United States Environmental Protection Agency, Pass-Through Entity Identifying Number: 95339501-0 Prior Year Finding Number: N/A Criteria: The Uniform Guidance requires written policies and/or procedures in the areas of allowability of costs and cash management. Condition/Context: While the Authority has informal policies and procedures surrounding the administration of its federal programs, these policies and procedures have not been formally documented to ensure compliance with the areas of allowability of costs and cash management as required under the Uniform Guidance. Questioned Costs: N/A Cause: The Authority has not yet prepared its written policies/procedures required by the Uniform Guidance. Effect: The Authority is not in compliance with certain requirements of the Uniform Guidance and as such, employees do not currently have the benefit of these written policies and/or procedures to assist in managing and directing its federal award programs. Recommendation: We recommend that Authority management prepare the required written policies/procedures related to allowability of costs and cash management outlined with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The Authority has experienced turnover within its management team and is newer to receiving and managing federal grants, such that it was not fully aware of the requirements associated with the Uniform Guidance. Management is in the process of drafting the necessary policies and procedures.
Show full finding ▾Hide full finding ▴2024-003 - (Noncompliance) Uniform Guidance Written Policies/Procedures Federal Program: Assistance Listing #21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Passed Through County of Luzerne, Pennsylvania, Pass-Through Entity Identifying Number: not available Assistance Listing #66.202, Congressionally Mandated Projects, United States Environmental Protection Agency, Pass-Through Entity Identifying Number: 95339501-0 Prior Year Finding Number: N/A Criteria: The Uniform Guidance requires written policies and/or procedures in the areas of allowability of costs and cash management. Condition/Context: While the Authority has informal policies and procedures surrounding the administration of its federal programs, these policies and procedures have not been formally documented to ensure compliance with the areas of allowability of costs and cash management as required under the Uniform Guidance. Questioned Costs: N/A Cause: The Authority has not yet prepared its written policies/procedures required by the Uniform Guidance. Effect: The Authority is not in compliance with certain requirements of the Uniform Guidance and as such, employees do not currently have the benefit of these written policies and/or procedures to assist in managing and directing its federal award programs. Recommendation: We recommend that Authority management prepare the required written policies/procedures related to allowability of costs and cash management outlined with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The Authority has experienced turnover within its management team and is newer to receiving and managing federal grants, such that it was not fully aware of the requirements associated with the Uniform Guidance. Management is in the process of drafting the necessary policies and procedures.
2024-003 - (Noncompliance) Uniform Guidance Written Policies/Procedures Federal Program: Assistance Listing #21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Passed Through County of Luzerne, Pennsylvania, Pass-Through Entity Identifying Number: not available Assistance Listing #66.202, Congressionally Mandated Projects, United States Environmental Protection Agency, Pass-Through Entity Identifying Number: 95339501-0 Criteria: The Uniform Guidance requires written policies and/or procedures in the areas of allowability of costs and cash management. Condition/Context: While the Authority has informal policies and procedures surrounding the administration of its federal programs, these policies and procedures have not been formally documented to ensure compliance with the areas of allowability of costs and cash management as required under the Uniform Guidance. Corrective Action Plan Although the Authority currently follows the requirements of the Uniform Guidance and has informal policies and procedures as it relates to the administration of federal grant activities, the Authority will establish a formal written policy titled Uniform Guidance for Federal Grants by December 31, 2025. WVSA’s Internal Auditor, Comptroller, Purchasing Department and general business staff are overseeing and implementing the corrective actions with oversight of the CFO and CTO.
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