EIN: 236616299
UEI: FRD4BQPP82M9
Audited by: BAKER TILLY US, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (33 days from today).
What is a management decision? →FAC accepted this audit on December 26, 2024 — management decision was due June 26, 2025.
FAC accepted this audit on January 8, 2024 — management decision was due July 8, 2024.
FAC accepted this audit on February 28, 2023 — management decision was due August 28, 2023.
Federal Program: Assistance Listing #93.788, Opioid STR, U.S. Department of Health and Human Services, Passed Through the Pennsylvania Department of Drug and Alcohol Programs, Pass-Through Entity Identifying Number SAP #4100086637 Prior Year Finding Number: N/A Criteria: Internal control is a process which captures and properly records transactions, safeguards assets and assures compliance with laws and regulations. A significant component of internal control includes periodic reconciliations of the schedule of expenditures of federal awards (SEFA) to supporting documentation to prevent, or detect and correct, errors or fraud. Condition/Context: The Commission?s originally prepared SEFA excluded approximately $110,000 of expenditures under the Opioid STR program (Assistance Listing #93.788). Effect: While these missing expenditures were appropriately recorded as expense within the Commission?s general ledger, when added to the SEFA they caused the Opioid STR program to cross the $750,000 Type A program threshold, which triggered a required for testing as a major federal award program for the year ended June 30, 2022. Cause: Oversight. Questioned Costs: None Recommendation: We recommend that the Commission perform a final reconciliation of its schedule of expenditures of federal awards against general ledger amounts, confirmations, information from grantors and other data prior to passing along for audit, so as to ensure the accuracy and completeness of the SEFA. View of Responsible Officials and Planned Corrective Actions: Management agrees and will look to implement additional procedures related to the reconciliation of the SEFA to the Commission?s accounting records, award agreements and other documentation. See further details in management?s corrective action plan.
Show full finding ▾Hide full finding ▴Federal Program: Assistance Listing #93.788, Opioid STR, U.S. Department of Health and Human Services, Passed Through the Pennsylvania Department of Drug and Alcohol Programs, Pass-Through Entity Identifying Number SAP #4100086637 Prior Year Finding Number: N/A Criteria: Internal control is a process which captures and properly records transactions, safeguards assets and assures compliance with laws and regulations. A significant component of internal control includes periodic reconciliations of the schedule of expenditures of federal awards (SEFA) to supporting documentation to prevent, or detect and correct, errors or fraud. Condition/Context: The Commission?s originally prepared SEFA excluded approximately $110,000 of expenditures under the Opioid STR program (Assistance Listing #93.788). Effect: While these missing expenditures were appropriately recorded as expense within the Commission?s general ledger, when added to the SEFA they caused the Opioid STR program to cross the $750,000 Type A program threshold, which triggered a required for testing as a major federal award program for the year ended June 30, 2022. Cause: Oversight. Questioned Costs: None Recommendation: We recommend that the Commission perform a final reconciliation of its schedule of expenditures of federal awards against general ledger amounts, confirmations, information from grantors and other data prior to passing along for audit, so as to ensure the accuracy and completeness of the SEFA. View of Responsible Officials and Planned Corrective Actions: Management agrees and will look to implement additional procedures related to the reconciliation of the SEFA to the Commission?s accounting records, award agreements and other documentation. See further details in management?s corrective action plan.
Finding 2022-002: Internal Control Over Financial Reporting - Schedule of Expenditures of Federal Awards Reconciliation - Material Weakness Condition/Context: During our audit, we noted that the Commission did not reconcile certain items included on the SEFA to actual activity (supporting records) to ensure the accuracy of financial information and to minimize the risk of misstatement. Cause: The Commission overlooked certain information related to its federal award activity when preparing its schedule of expenditures of federal awards (SEFA). Corrective Action Plan: The Commission?s CFO has updated the WBDAAC Fiscal Policies & Procedures Manual to reflect quarterly reviews and approval of the SEFA. The SEFA will be updated by the CFO and approved by the Executive Officer in accordance with the submission of the quarterly DDAP reporting of all revenues & expenditures, with applicable supporting documentation. Name(s) of Contact Person(s) Responsible for Corrective Action: Michael W. Reeder, CFO Anticipated Completion Date: Implementation of this corrective action plan has been initiated and will continue to take place during FY23.
FAC accepted this audit on December 5, 2021 — management decision was due June 5, 2022.
FAC accepted this audit on January 31, 2021 — management decision was due July 31, 2021.
FAC accepted this audit on March 9, 2020 — management decision was due September 9, 2020.
2019-002 Uniform Guidance Written Policies/Procedures; Federal Program: U.S. Department of Health and Human Services, Passed Through the Pennsylvania Department of Drug and Alcohol Programs, CFDA #93.959, Block Grants for Prevention and Treatment of Substance Abuse; Repeat Finding: Yes; Criteria: The Uniform Guidance requires written policies and/or procedures in the areas of allowability of cost (Section 200.302) and cash management (Section 200.305). Condition/Context: We noted during our audit of the Commission's Block Grants for Prevention and Treatment of Substance Abuse program that the Commission had not formally documented its written policies and/or procedures in these areas. Cause: These written requirements became effective for federal grants dated on or after December 26, 2014; during 2019, the Commission continued to develop these written procedures/policies, but had not implemented these as of year-end. Effect: Commission personnel involved with the administration of federal award programs have not had the benefit of current written procedures to assist them with maintaining and determining compliance with the federal award programs they administer. Questioned Costs: There were no questioned costs associated with this finding. Recommendation: We recommend that the Commission draft and adopt these written policies and/or procedures required by the Uniform Guidance, as applicable to its federal programs. Views of Responsible Officials and Planned Corrective Action: management understands and agrees and will work to document its policies/procedures. See corrective action plan.
Show full finding ▾Hide full finding ▴2019-002 Uniform Guidance Written Policies/Procedures; Federal Program: U.S. Department of Health and Human Services, Passed Through the Pennsylvania Department of Drug and Alcohol Programs, CFDA #93.959, Block Grants for Prevention and Treatment of Substance Abuse; Repeat Finding: Yes; Criteria: The Uniform Guidance requires written policies and/or procedures in the areas of allowability of cost (Section 200.302) and cash management (Section 200.305). Condition/Context: We noted during our audit of the Commission's Block Grants for Prevention and Treatment of Substance Abuse program that the Commission had not formally documented its written policies and/or procedures in these areas. Cause: These written requirements became effective for federal grants dated on or after December 26, 2014; during 2019, the Commission continued to develop these written procedures/policies, but had not implemented these as of year-end. Effect: Commission personnel involved with the administration of federal award programs have not had the benefit of current written procedures to assist them with maintaining and determining compliance with the federal award programs they administer. Questioned Costs: There were no questioned costs associated with this finding. Recommendation: We recommend that the Commission draft and adopt these written policies and/or procedures required by the Uniform Guidance, as applicable to its federal programs. Views of Responsible Officials and Planned Corrective Action: management understands and agrees and will work to document its policies/procedures. See corrective action plan.
While the Commission follows these procedures in practice, they are not formally written in a policy and procedure manual. The CFO will draft policies and procedures for allowability of costs and cash management in accordance with Uniform Guidance. These drafts will be reviewed by the Executive Director and a third party CPA before being presented to the Board of Directors for approval. The CFO is responsible for performing the planned corrective action with corrective action occurring during fiscal year 2020.
2018-004
FAC accepted this audit on February 8, 2019 — management decision was due August 8, 2019.
GSA_MIGRATION
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