EIN: 246000704
UEI: GYV3JSXGJMB5
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 3, 2023. 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 November 3, 2023 (1026 days ago).
What is a management decision? →Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires non-federal government entities that expend more than $750,000 in Federal financial assistance to have a Single Audit. All Federal expenditures should be reported on the Schedule of Expenditures of Federal Awards ("SEFA"). The City receives Federal funding from a number of different sources. During the audit it was noted that the SEFA, prepared for the audit, was not accurate and excluded some Federal expenditures. Internal controls over financial reporting do not include procedures for tracking all Federal funds received, and expended, by the City.
Show full finding ▾Hide full finding ▴Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires non-federal government entities that expend more than $750,000 in Federal financial assistance to have a Single Audit. All Federal expenditures should be reported on the Schedule of Expenditures of Federal Awards ("SEFA"). The City receives Federal funding from a number of different sources. During the audit it was noted that the SEFA, prepared for the audit, was not accurate and excluded some Federal expenditures. Internal controls over financial reporting do not include procedures for tracking all Federal funds received, and expended, by the City.
The Office of Economic and Community Development is responsible for Federal grant applications and other City grant applications. The City Deputy Fire Chief assists OECD when necessary with all Federal fire grants. In preparation for the audit, the City Finance Manager, OECD and the audit preparation firm gathers all information to assemble the SEFA. The City will make every effort to ensure that all Federal grants are applied for, tracked and reported by a designated individual. Anticipated Completion Date: September 1, 2023 Except as stated otherwise below, Lawrence D. West, Business Administrator, or the official appointed by Mayor as City Business Administrator, will serve as the responsible official for all of the actions in the Corrective Action Plan.
2020-005
In accordance with 2CFR Section 200.512(a), the reporting package must be submitted the earlier of thirty calendar days after receipt of the auditor's report or nine months after the end of the audit period. The single audit reporting package includes the City's financial statements, schedule of expenditures of Federal awards, the auditor's report, and the other items. The submission of the Data Collection Form to the Federal Audit Clearing House was not completed by its required due date. The City's financial statement audit was not complete within nine months of the end of the audit period.
Show full finding ▾Hide full finding ▴In accordance with 2CFR Section 200.512(a), the reporting package must be submitted the earlier of thirty calendar days after receipt of the auditor's report or nine months after the end of the audit period. The single audit reporting package includes the City's financial statements, schedule of expenditures of Federal awards, the auditor's report, and the other items. The submission of the Data Collection Form to the Federal Audit Clearing House was not completed by its required due date. The City's financial statement audit was not complete within nine months of the end of the audit period.
The City makes every effort to complete the audit in a timely manner working with its audit preparation firm. The City will reach out to its actuary and component unit auditors informing them of the timeline the City needs audit information from their respective offices. Anticipated Completion Date: June 30, 2023 Except as stated otherwise below, Lawrence D. West, Business Administrator, or the official appointed by Mayor as City Business Administrator, will serve as the responsible official for all of the actions in the Corrective Action Plan.
2020-006
FAC accepted this audit on June 26, 2022 — management decision was due December 26, 2022.
Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance") requires non-federal government entities that expend more than $750,000 in Federal financial assistance to have a Single Audit. The City receives Federal funding from a different number of sources. At the beginning of the audit, we requested a list of Federal expenditures to determine whether the City had reached the threshold for requiring a Single Audit under the Uniform Guidance. the schedule provided to us was not accurate and excluded some Federal expenditures. Internal controls over financial reporting do not include procedures for tracking all Federal funds received by the City.
Show full finding ▾Hide full finding ▴Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance") requires non-federal government entities that expend more than $750,000 in Federal financial assistance to have a Single Audit. The City receives Federal funding from a different number of sources. At the beginning of the audit, we requested a list of Federal expenditures to determine whether the City had reached the threshold for requiring a Single Audit under the Uniform Guidance. the schedule provided to us was not accurate and excluded some Federal expenditures. Internal controls over financial reporting do not include procedures for tracking all Federal funds received by the City.
The City has a full-time grant manager & has hired a full-time project manager to track all Federal funds received & expended by the City. The finance & accounting department will continue to work closely with these individuals to ensure all Federal Grants and expenditures are recorded properly. We have implemented this process for 2021 going forward. Estimated Completion Date: 06/09/2022
2019-007
In accordance with 2CFR Section 200.512(a), the reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The single audit reporting package includes the City's financial statements, schedule of expenditures of Federal awards, the auditor's report, and the other items. The submission of the Data Collection Form to the Federal Audit Clearing House was not completed by its required due date. The City's financial statement audit was not complete within 9 months of the end of the audit period.
Show full finding ▾Hide full finding ▴In accordance with 2CFR Section 200.512(a), the reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The single audit reporting package includes the City's financial statements, schedule of expenditures of Federal awards, the auditor's report, and the other items. The submission of the Data Collection Form to the Federal Audit Clearing House was not completed by its required due date. The City's financial statement audit was not complete within 9 months of the end of the audit period.
The City was unable to release the financial statements until one of its components, The Scranton Sewer Authority, had completed a 2020 Audit. The board of directors did not meet during the Pandemic so there was a delay in assigning a firm to complete the audit. We will continue to work closely with our audit prep firm, actuaries & auditors of component units to ensure the Audit is completed within 9 months of the end of the audit period. This will be implemented for 2021 Audit and going forward by our Accounting & Finance team. Estimated Completion Date: 06/09/2022
2019-008
FAC accepted this audit on March 15, 2021 — management decision was due September 15, 2021.
Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance") requires non-federal government entities that expend more than $750,000 in Federal financial assistance to have a Single Audit. The City receives Federal funding from a different number of sources. At the beginning of the audit, we requested a list of Federal expenditures to determine whether the City had reached the threshold for requiring a Single Audit under the Uniform Guidance. the schedule provided to us was not accurate and excluded some Federal expenditures. Internal controls over financial reporting do not include procedures for tracking all Federal funds received by the City.
Show full finding ▾Hide full finding ▴Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance") requires non-federal government entities that expend more than $750,000 in Federal financial assistance to have a Single Audit. The City receives Federal funding from a different number of sources. At the beginning of the audit, we requested a list of Federal expenditures to determine whether the City had reached the threshold for requiring a Single Audit under the Uniform Guidance. the schedule provided to us was not accurate and excluded some Federal expenditures. Internal controls over financial reporting do not include procedures for tracking all Federal funds received by the City.
As of January 2021 The tracking of federal awards has been centralized. Application through receipt of award and distribution is now managed through community development and OECD. Federal award tracking will be included in the audit preparation process. Estimated Completion Date: 05/30/2021
2018-008
In accordance with 2CFR Section 200.512(a), the reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The single audit reporting package includes the City's financial statements, schedule of expenditures of Federal awards, the auditor's report, and the other items. The submission of the Data Collection Form to the Federal Audit Clearing House was not completed by its required due date. The City's financial statement audit was not complete within 9 months of the end of the audit period.
Show full finding ▾Hide full finding ▴In accordance with 2CFR Section 200.512(a), the reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The single audit reporting package includes the City's financial statements, schedule of expenditures of Federal awards, the auditor's report, and the other items. The submission of the Data Collection Form to the Federal Audit Clearing House was not completed by its required due date. The City's financial statement audit was not complete within 9 months of the end of the audit period.
The City will work with its Audit partners to develop a schedule and governance process to ensure data and the final Audit is submitted in a timely fashion. Estimated Completion Date: 04/30/2021
2018-009
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on January 15, 2019 — management decision was due July 15, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on September 29, 2017 — management decision was due March 29, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-003
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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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