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AuditsAudit County: Butler County

May 5, 2025

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

The Independent Auditor’s Report for the Township of Mercer, Butler County, Pennsylvania, examined Form MS-965 With Adjustments concerning the Liquid Fuels Tax Fund for the year 2023. The township’s management is tasked with presenting this form in line with criteria from the Background section of the report and the Department of Transportation’s Publication 9. The […]

April 15, 2025

Connoquenessing Volunteer Fireman’s Relief Association – Butler County – Audit Period January 1, 2022 to December 31, 2023

The audit of the Connoquenessing Volunteer Fireman’s Relief Association, covering January 1, 2022, to December 31, 2023, assessed compliance with Pennsylvania state laws and prior recommendations for state aid use and fund expenditures. The audit found the association took corrective action on one of two prior findings, but failed to address unauthorized expenditures from the […]

April 10, 2025

Unionville Volunteer Fire Company Relief Association – Butler County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit for the Unionville Volunteer Fire Company Relief Association, covering January 1, 2021, to December 31, 2023, identified significant compliance issues. Conducted under Pennsylvania state laws, the audit found that the association did not fully comply with regulations governing the receipt and expenditure of state aid. Key findings included unauthorized expenditures totaling $21,115, […]

April 8, 2025

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

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Borough of Mars, Butler County, Pennsylvania, covering January 1, 2023, to December 31, 2023. The audit was performed to ensure the Form MS-965, with adjustments, adheres to the criteria set by the Pennsylvania Department of Transportation and the Government Auditing Standards. The auditor […]

March 18, 2025

Borough of Valencia – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

An independent auditor’s report examines the Liquid Fuels Tax Fund for the Borough of Valencia, Butler County, Pennsylvania, covering January 1, 2021 to December 31, 2023. The examination, conducted according to American Institute of Certified Public Accountants and Government Auditing Standards, evaluates the accuracy of Forms MS-965 With Adjustments. These documents were found to meet […]

March 6, 2025

Harmony Fire District Relief Association – Butler County – Audit Period January 1, 2016 to December 31, 2023

The audit of the Harmony Fire District Relief Association, covering January 1, 2016, to December 31, 2023, assessed the association’s compliance with Pennsylvania state laws and procedures regarding state aid and fund expenditures. Conducted under Pennsylvania’s legal framework, the audit aimed to ensure that the relief association maintained internal controls for asset protection and lawful […]

February 10, 2025

Borough of Petrolia – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report for the Borough of Petrolia’s Liquid Fuels Tax Fund, covering January 1, 2021, to December 31, 2023, examines Forms MS-965 With Adjustments as required by the Pennsylvania Department of Transportation. The borough did not provide necessary written confirmations, limiting the examination’s scope, so no opinion on the forms’ compliance was expressed. […]

February 4, 2025

Portersville-Muddy Creek Township Volunteer Fireman’s Relief Association – Butler County – Audit Period January 1, 2021 to December 31, 2023

The Limited Procedures Engagement (LPE) examined the Portersville-Muddy Creek Township Volunteer Fireman’s Relief Association’s financial transactions from January 1, 2021, to December 31, 2023. Conducted under Pennsylvania state law, the engagement aimed to verify that funds were spent appropriately and state aid was correctly deposited. Through reviewing financial records—such as bank statements and other relevant […]

February 4, 2025

Slippery Rock Volunteer Firemen’s Relief Association – Butler County – Audit Period January 1, 2021 to December 31, 2023

A Limited Procedures Engagement (LPE) was conducted on the Slippery Rock Volunteer Firemen’s Relief Association for the period from January 1, 2021, to December 31, 2023. The engagement aimed to assess if the association properly expended funds for authorized purposes and received state aid funds in compliance with the Volunteer Firefighters’ Relief Association Act and […]

January 27, 2025

Borough of Slippery Rock – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The independent auditor conducted an examination of the Borough of Slippery Rock’s Liquid Fuels Tax Fund Forms MS-965, covering January 1, 2021, through December 31, 2023. The objective was to determine if these forms were presented according to the Pennsylvania Department of Transportation’s criteria. The examination followed the standards set by the American Institute of […]

AuditsAudit County: Butler County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General