Department of Human Services – Youth Facilities Schedules of Cost Apportionment for the Fiscal Years Ended 2022 and 2023

This certification report details the procedures used to ascertain and certify the average daily cost of services provided at youth facilities in Pennsylvania for fiscal years ending June 30, 2022, and 2023, as required by Section 704.1(a)(4) of the Human Services Code. The report includes cost apportionment schedules for various youth development centers and secure treatment units operated by DHS. These facilities provide treatment and custody for delinquent youth across Pennsylvania. The calculated per diem rates, based on DHS’s expenditures and days of care, determine counties’ financial responsibilities. An issue was identified regarding inadequate internal controls, leading to billing inaccuracies. The report underscores the need for improved controls to ensure accurate data entry into DHS’s MAPPER system, which tracks days of care and affects billing accuracy. This is an automated summary. Please rely on the contents included in the released audit report.