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PA Department of the Auditor General

Borough of Harmony – 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 Harmony’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, has been completed. The audit, conducted per the standards of the American Institute of Certified Public Accountants and Government Auditing Standards, found that the Forms MS-965, with Adjustments presented by the borough, met the […]

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Franklin Township Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2024

An audit of the Franklin Township Non-Uniformed Pension Plan in Butler County, Pennsylvania, was conducted to ensure compliance with Act 205 and other applicable laws. The audit’s goals were to determine if past corrective actions were implemented and if the pension plan adhered to legal requirements. The audit focused on state aid allocation, employer contributions, […]

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

The audit examines the Forms MS-965 With Adjustments for the Borough of Fairview’s Liquid Fuels Tax Fund, covering January 1, 2023 to December 31, 2024. The management is accountable for presenting Forms MS-965 following the criteria by the Pennsylvania Department of Transportation’s Publication 9. The audit states that the Forms MS-965 With Adjustments accurately present […]

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

The audit examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Penn, Butler County, from January 1, 2023, to December 31, 2024. The audit follows standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit concludes that the forms meet the required standards […]

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

The Liquid Fuels Tax Fund for the Township of Jefferson, Butler County, was examined for the period January 1, 2023, to December 31, 2024. The township management is responsible for preparing Form MS-965, in compliance with criteria from Pennsylvania Department of Transportation’s Publication 9. The audit was conducted in accordance with attestation standards of the […]

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

The compliance audit of the Evans City Borough Non-Uniformed Pension Plan, required by the Municipal Pension Plan Funding Standard and Recovery Act, focused on corrections of prior audit findings and compliance with laws and policies. Conducted without Government Auditing Standards, the audit’s objectives included verifying corrective actions taken on past issues and ensuring pension plan […]

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Cranberry Township Police Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2024

An audit was conducted on the Cranberry Township Police Pension Plan under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The objective was to assess whether the plan adhered to state laws, regulations, contracts, procedures, and local ordinances. The audit covered periods from January 1, 2023, to […]

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Cranberry Township Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Cranberry Township Non-Uniformed Pension Plan to ensure adherence to state laws and regulations under Act 205. The audit covered transactions from 2019 to 2024, focusing on proper allocation and deposit of state aid, correct calculation and deposit of employer contributions, ensuring no employee contributions were required, and the […]

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

The audit for the Township of Parker, Butler County, Pennsylvania, evaluated the Forms MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. During the examination, it was noted that the township did not maintain documentation for a $6,000 transfer to the General Fund […]

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

The auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Marion, Butler County, for January 1, 2023, to December 31, 2024. The examination follows attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards, aiming to ensure the forms are materially accurate […]

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of the Auditor General