Published May 22, 2026
About This Audit
The audit reviewed the fiscal reports for Forest County Children and Youth Services for fiscal years 2022-2023 and 2023-2024, following Act 148 of 1976 regulations. The objective was to verify and certify actual Commonwealth expenditures for county children during these periods. The review involved the CY-370 Expenditure Report, CY-370A Revenue Report, and CY-348 Fiscal Summary submitted to Pennsylvania DHS. Agency management is responsible for report preparation and regulatory compliance, with engagement procedures assessing Commonwealth expenditure certification. The report will be reviewed by DHS for any recommended adjustments, with Forest County entitled to appeal DHS’s settlement decisions. The audit’s primary aim was to ensure accuracy in financial reporting, confirming properly allocated state funds supported child services within the county. This is an automated summary. Please rely on the contents included in the released audit report.