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PA Department of the Auditor General

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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Fine Wine & Good Spirits #1008 – Slippery Rock, Butler County – For the Period September 18, 2024 to August 12, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 1008 underwent an examination by the Department of the Auditor General, covering operations from September 18, 2024, to August 12, 2025. The focus was on compliance with PLCB procedures regarding inventory, cash handling, sales, and internal controls. Generally, Store 1008 was found compliant with […]

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Township of Brady – 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 Brady, Butler County, Pennsylvania, assessed the Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2024. The examination ensured the Forms MS-965 with Adjustments were prepared per the set criteria and guidelines by the Pennsylvania Department of Transportation, as outlined in Publication 9. Conducted under […]

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

An independent auditor’s report was conducted on the Township of Clay’s Liquid Fuels Tax Fund in Butler County, Pennsylvania, covering the period from January 1, 2022, to December 31, 2024. The audit examined Forms MS-965 With Adjustments, adhering to standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The report concluded […]

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

The Independent Auditor’s Report for the City of Butler, Butler County, Pennsylvania, examines the Liquid Fuels Tax Fund’s Forms MS-965 With Adjustments for the period January 1, 2022, to December 31, 2024. The responsibility of presenting the Forms MS-965 falls on the municipality’s management, following specific criteria. The auditor’s duty is to express an opinion […]

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

The independent auditor conducted an examination of the Township of Clearfield’s Liquid Fuels Tax Fund Forms MS-965 covering January 1, 2022, to December 31, 2024. The responsibility of the Township’s management is to present these forms in accordance with the Department of Transportation’s criteria. The auditor’s role was to provide an opinion on the forms […]

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District Court 50-3-01 – Butler County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 50-3-01 in Butler County, Pennsylvania, for the period January 1, 2020, to December 31, 2023, was conducted. The audit evaluated compliance with state laws, regulations, and AOPC policies regarding the collection and remittance of Commonwealth funds. Data from the AOPC and the Pennsylvania Department of Revenue were used to […]

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Pennsylvania Department
of the Auditor General