The Allegheny Township Non-Uniformed Pension Plan underwent a compliance audit for January 1, 2020, to December 31, 2023, as required by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure compliance with relevant state laws and regulations, focusing on the proper handling of state aid, employer […]
The compliance audit of the Allegheny Township Police Pension Plan, covering January 1, 2020, to December 31, 2023, found the plan generally administered in accordance with applicable laws and ordinances, but identified two significant issues. Firstly, the full amount of the 2023 state aid was not deposited into an eligible pension plan, with $9,477 and […]
An independent audit was conducted on the Liquid Fuels Tax Fund of the Borough of Bellwood, Blair County, Pennsylvania, for the period from January 1, 2023, to December 31, 2023. The audit, following attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards, evaluated the accuracy of Form MS-965 with adjustments. […]
The report addresses Penn Highlands Tyrone’s involvement in the 2026 Tobacco Settlement Program Payments under the Tobacco Settlement Act, mandated for hospitals with uncompensated care. The Department of Human Services (DHS) assesses facility claims for payments based on uncompensated care scores or extraordinary expense claims. The report states that Penn Highlands Tyrone did not have […]
The Tobacco Settlement Program mandates that the Department of Human Services (DHS) provides payments to hospitals like Encompass Health Rehabilitation Hospital of Altoona for uncompensated care services. Hospitals can qualify under either an uncompensated care or an extraordinary expense approach. For the 2024 fiscal year analysis, Encompass Health Altoona did not have eligible claims under […]
The limited procedures engagement (LPE) was performed for District Court 24-3-04 in Blair County, Pennsylvania, covering the period from January 1, 2020, to December 31, 2023. Required by Section 401(c) of The Fiscal Code, its objective was to verify the correct assessment, reporting, and remittance of moneys collected on behalf of the Commonwealth. This included […]
A compliance audit was performed on the Firemen’s Relief Association of Roaring Spring, Blair County, Pennsylvania, for the period from January 1, 2022, to December 31, 2023. Governed by state laws and the VFRA Act, the audit aimed to determine if corrective actions were taken from a prior audit and if the association adhered to […]
Between January 1, 2022, and December 31, 2023, a compliance audit was conducted for the Frankstown Township Fireman’s Relief Association in Blair County, Pennsylvania. The audit aimed to verify corrective actions from prior issues and assess compliance with state laws and financial procedures. The findings revealed appropriate corrective actions for past issues, but significant non-compliance […]
The report examines the Liquid Fuels Tax Fund of the Borough of Newry, Blair County, Pennsylvania, covering the period January 1, 2023, to December 31, 2023. The independent audit aimed to verify the presentation of the Form MS-965 With Adjustments in adherence to Pennsylvania Department of Transportation’s criteria. Conducted under the American Institute of Certified […]
A compliance audit of The Tyrone Volunteer Firemen’s Relief Association was conducted for the period January 1, 2014, to December 31, 2022. The audit had objectives to assess if previous issues were resolved and if current operations complied with state laws regarding state aid and fund expenditures. Initially, the audit was set for 2018-2021 but […]