The Tobacco Settlement Act mandates the Department of Human Services (DHS) to compensate hospitals for uncompensated care. UPMC Bedford was evaluated for potential eligibility for the 2027 Tobacco Settlement Payment. The hospital can choose between uncompensated care and extraordinary expense approaches to qualify for payments. For the fiscal year ended June 30, 2025, UPMC Bedford […]
This report examines the Liquid Fuels Tax Fund of the Township of Hopewell, Pennsylvania, for 2024. Findings noted that in 2024, $2,807.90 was spent on non-permissible items, and prior expenditures in 2023 exceeded budget limits. The municipality reimbursed $18,739.28 to the fund in 2025. Despite these issues, the report concluded that, except for noted deviations, […]
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Harrison, Bedford County, for the year 2024. The audit aimed to assess whether the municipality adhered to the criteria in PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. The audit procedures included obtaining […]
The compliance audit of the Liquid Fuels Tax Fund for the Township of Juniata, conducted for the period January 1, 2024, to December 31, 2024, assessed adherence to standards set by PennDOT’s Publication 9. The audit involved reviewing the municipality’s Form MS-965, internal controls, expenditure transactions, and timely deposit of state aid allocations. Testing included […]
A compliance audit was conducted on the Liquid Fuels Tax Fund for the Borough of Hopewell, Bedford County, Pennsylvania, for the period from January 1, 2024, to December 31, 2024. The audit assessed compliance with the criteria described in PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. The […]
A compliance audit was conducted on the Borough of Pleasantville’s Liquid Fuels Tax Fund for 2024 to assess compliance with Pennsylvania Department of Transportation’s guidelines and legislation. The audit procedures included reviewing Form MS-965 from the dotGrants system, communicating with municipal officials, examining municipal records, and testing transactions totaling $4,326.26 to ensure expenditures were appropriate […]
The audit reviewed the Liquid Fuels Tax Fund of the Township of Mann, Bedford County, Pennsylvania, for the period from January 1, 2023, to December 31, 2024. The audit reviewed the Forms MS-965 With Adjustments according to criteria from the Pennsylvania Department of Transportation and Government Auditing Standards. The Township of Mann was required to […]
The compliance audit of the Township of Liberty’s Liquid Fuels Tax Fund, covering the period from January 1, 2024, to December 31, 2024, evaluated the municipality’s adherence to PennDOT’s criteria for the receipt, expenditure, and reporting of funds. The audit encompassed reviewing the municipality’s Form MS-965, understanding its operations, assessing internal control procedures, and testing […]
The audit reviewed the Liquid Fuels Tax Fund of Cumberland Valley Township for the period January 1, 2024, to December 31, 2024, presented in Form MS-965 With Adjustments. The municipality is responsible for maintaining this form in compliance with Pennsylvania Department of Transportation criteria. The audit was performed per standards set by the American Institute […]
The audit reviewed the Liquid Fuels Tax Fund Form MS-965 with Adjustments for the Township of Broad Top, Bedford County, for the period from January 1, 2024, to December 31, 2024. Prepared in line with American Institute of Certified Public Accountants standards, the report assesses the presentation of the form in accordance with the criteria […]