Luzerne County Children, Youth, and Families – Amended Fiscal Reports for Fiscal Years 2021 to 2023

The audit reviewed the fiscal reports of Luzerne County Children, Youth, and Families for the fiscal years 2021-2022 and 2022-2023, as required by Act 148. The audit identified adjustments to the agency’s financial records, and aimed to certify actual Commonwealth expenditures. For the fiscal year 2021-2022, two adjustments led to a reduction in expenditures by $1,426 and an increase in revenue by $200, resulting in $5,757 owed to the state. For 2022-2023, one significant adjustment decreased expenditures by $419,185, resulting in $267,314 owed to the state. All findings were discussed with agency management and will be reviewed by the DHS for potential adjustments. The engagements ensured compliance with relevant DHS regulations and provided a basis for final financial reconciliations. This is an automated summary. Please rely on the contents included in the released audit report.