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PA Department of the Auditor General

Township of West Franklin – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the Township of West Franklin’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024, as required by Pennsylvania law. The audit aimed to verify adherence to the Pennsylvania Department of Transportation’s (PennDOT) guidelines on the receiving, expenditure, and reporting of these funds. Audit procedures involved reviewing […]

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Borough of West Kittanning – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The compliance audit for the Borough of West Kittanning, Armstrong County, Pennsylvania, evaluated the management of the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit aimed to verify compliance with Pennsylvania Department of Transportation (PennDOT) guidelines and legal criteria for receiving, spending, and reporting these funds. Conducted by assessing […]

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City of Parker – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the City of Parker, Armstrong County, Pennsylvania’s Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2024, as per 75 Pa.C.S. § 9010 requirements. The audit assessed the municipality’s adherence to Pennsylvania Department of Transportation’s (PennDOT) Publication 9’s criteria regarding the receipt, expenditure, and […]

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Township of Rayburn – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The compliance audit of Rayburn Township’s Liquid Fuels Tax Fund, located in Armstrong County, covered January 1, 2023, to December 31, 2024. The audit aimed to ensure the township complied with Pennsylvania’s criteria for handling Liquid Fuels Tax Fund monies, including receipt, expenditure, and reporting requirements. Procedures involved reviewing municipal reports, communications, financial records, and […]

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Township of Pine – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Pine, Armstrong County, Pennsylvania, for the period from January 1, 2022, to December 31, 2024. The audit aimed to assess compliance with Pennsylvania Department of Transportation’s criteria for managing Liquid Fuels Tax funds. The audit procedures included reviewing financial documentation, […]

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Borough of Worthington – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Worthington, Armstrong County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2024. The audit aimed to determine compliance with the Pennsylvania Department of Transportation’s (PennDOT) Publication 9, which governs the receipt, expenditure, and reporting of Liquid Fuels […]

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Township of Valley – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Valley, Armstrong County, Pennsylvania, covering January 1, 2023, to December 31, 2024. The audit aimed to assess the municipality’s adherence to the Pennsylvania Department of Transportation’s guidelines regarding the receipt, expenditure, and reporting of fund money, as outlined in Publication […]

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West Franklin Township Non-Uniformed Pension Plan – Armstrong County – Reduced Period Engagement – Period Ended December 31, 2025

In May 2026, a compliance audit was conducted on the West Franklin Township Non-Uniformed Pension Plan in Armstrong County, Pennsylvania. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act of 1984, ensured the township’s pension plan adhered to state laws, regulations, and local policies. The audit reviewed state aid and employer […]

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Armstrong County Memorial Hospital – Tobacco Settlement Payment Data Year 2027

The Armstrong County Memorial Hospital received an evaluation for potential eligibility under the 2027 Tobacco Settlement Program, which compensates hospitals for uncompensated care. The evaluation, conducted by the Pennsylvania Department of Human Services (DHS), assessed the hospital’s claims for extraordinary expenses and verified the accuracy of reported inpatient days. Of the five claims reviewed, two […]

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Township of Hovey – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit reviewed the Liquid Fuels Tax Fund for the Township of Hovey, Armstrong County, for the period from January 1, 2023, to December 31, 2024. The audit reviewed Forms MS-965 With Adjustments, ensuring they met the criteria laid out by the Pennsylvania Department of Transportation’s Publication 9. Conducted under established attestation standards, the audit […]

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Pennsylvania Department
of the Auditor General