The report details the evaluation of St. Clair Hospital’s eligibility for the 2026 Tobacco Settlement Payment under Pennsylvania’s Tobacco Settlement Act. The Act mandates payments to hospitals for uncompensated care, with St. Clair Hospital opting for the extraordinary expense approach. The hospital’s claims were assessed for eligibility, revealing 13 out of 15 met the criteria […]
An independent audit was conducted on the Liquid Fuels Tax Fund for the Borough of Rankin, Allegheny County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The audit assessed the Forms MS-965 With Adjustments, ensuring they met the criteria set forth by the Pennsylvania Department of Transportation. The auditor expressed a qualified opinion, highlighting […]
A Limited Procedures Engagement (LPE) was conducted for the Neville Island Volunteer Firefighter’s Relief Association in Allegheny County, Pennsylvania, covering the period from January 1, 2022, to December 31, 2024. This assessment aimed to determine whether the relief association expediently utilized funds for authorized purposes and accurately managed state aid funds according to the Volunteer […]
The Independent Auditor’s Report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of West Mifflin, Allegheny County, covering the period from January 1, 2023, to December 31, 2024. The audit follows American Institute of Certified Public Accountants (AICPA) standards and Government Auditing Standards. The audit confirms that the […]
The compliance audit of Unity Volunteer Fireman’s Relief Association in Allegheny County, Pennsylvania, covered the period from January 1, 2022, to December 31, 2024. Conducted under relevant state provisions, the audit assessed compliance with state laws, contracts, bylaws, and administrative procedures regarding the receipt and expenditure of state aid. The audit concluded that the association […]
The audit of the North Hampton Volunteer Fire Department Relief Association, for the period from January 1, 2022, to March 12, 2024, confirmed compliance with applicable state laws and procedures related to state aid and expenditure of funds, with exceptions noted. The key issue identified was improper procedures during the merger with Hampton Township Volunteer […]
The Montour Valley Volunteer Fireman’s Relief Association underwent a Limited Procedures Engagement (LPE) for January 1, 2022, to December 31, 2024. This engagement was conducted under the authority of Pennsylvania state law to ensure compliance with the Volunteer Firefighters’ Relief Association Act and related fiscal codes. The review aimed to verify that the association’s funds […]
The independent auditor examined the Borough of Munhall’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period from January 1, 2022, to December 31, 2024. According to attestation standards, the examination was to ensure the forms were presented according to the set criteria. The auditor encountered limitations due to missing images of canceled […]
The audit examined Forms MS-965 With Adjustments, ensuring they adhere to the criteria set by Pennsylvania’s Department of Transportation and relevant government auditing standards. The auditors noted a lack of documentation for price quotations related to 2024 expenditures, raising concerns on internal controls and project approval processes. The report highlights issues like inadequate internal control […]
The report examines the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Borough of Fox Chapel, Pennsylvania, covering January 1, 2023, to December 31, 2024. The borough must present these forms based on criteria set by the Department of Transportation’s Publication 9. The audit was conducted according to standards by the American Institute […]