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PA Department of the Auditor General

Borough of Eau Claire – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Auditor General issued a report after examining the Liquid Fuels Tax Fund for the Borough of Eau Claire, Butler County, Pennsylvania, for January 1, 2023, to December 31, 2024. This examination followed standards by the American Institute of Certified Public Accountants and Government Auditing Standards to ensure Forms MS-965, with adjustments, align materially with […]

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Borough of Bruin – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

An independent auditor’s report was conducted for the Borough of Bruin’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2024, under attestation standards by the American Institute of Certified Public Accountants. The report examined Forms MS-965 for fund allocations used for local road and bridge maintenance, in compliance with Pennsylvania’s Motor License […]

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

The Independent Auditor’s Report addresses the examination of the Borough of East Butler’s Liquid Fuels Tax Fund Forms MS-965 with Adjustments for 2023-2024. The auditor is responsible for assessing these documents based on specific criteria outlined by the Pennsylvania Department of Transportation and the municipality’s adherence to legislative requirements. The report notes a deviation in […]

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

The independent auditor’s report for the Borough of Connoquenessing’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2024. The auditor examined the MS-965 forms with adjustments to ensure they comply with the criteria set forth by the Pennsylvania Department of Transportation (PennDOT) and Publication 9. The examination complied with […]

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

The Independent Auditor’s Report for Cranberry Township, Butler County, Pennsylvania, covers the examination of Forms MS-965 with Adjustments for the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The examination followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The report affirms that the forms […]

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

The independent auditor’s report for the Township of Allegheny’s Liquid Fuels Tax Fund, covering January 1, 2022, to December 31, 2024, reveals multiple financial inconsistencies. The audit, conducted per American Institute of Certified Public Accountants standards and Government Auditing Standards, evaluates Forms MS-965 With Adjustments for compliance. Findings include lack of fuel dispensation records for […]

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

The document is an independent auditor’s report on the examination of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Donegal, Butler County, Pennsylvania, covering January 1, 2023, to December 31, 2024. The report expresses that the Forms MS-965, presented by the municipality’s management, align with the criteria set by […]

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Fine Wine & Good Spirits #1003 – Butler, Butler County – For the Period October 7, 2024 to September 2, 2025

The Pennsylvania Liquor Control Board conducted an examination of Fine Wine and Good Spirits Store 1003 in Butler County for the period from October 2024 to September 2025. The examination aimed to determine compliance with PLCB operating procedures under the Pennsylvania Liquor Code. The process included inventory checks, financial audits, reviews of internal controls, cash […]

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Seven Fields Borough Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Seven Fields Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s adherence to state laws, regulations, and corrective action on prior findings. The audit confirmed compliance with applicable statutes and policies, with evidence obtained indicating that officials appropriately addressed previous issues […]

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District Court 50-3-02 – Butler County – Audit Period January 1, 2020 to December 31, 2024

A compliance audit of District Court 50-3-02, Butler County, Pennsylvania, was conducted for the period January 1, 2020, to December 31, 2024, as mandated by Section 401(c) of The Fiscal Code. The audit aimed to verify the district court’s adherence to state laws, regulations, and AOPC policies concerning the collection, reporting, and remittance of Commonwealth […]

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