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PA Department of the Auditor General

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

The audit for the Township of Worth, Butler County, Pennsylvania, examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit adhered to standards from the American Institute of Certified Public Accountants and Government Auditing Standards. A non-permissible expenditure of $8,662.50 in 2023 and […]

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

The audit for the Township of Winfield, Butler County, assessed the Liquid Fuels Tax Fund’s Forms MS-965 for January 1, 2023, to December 31, 2024. The township’s management is responsible for presenting the forms in line with the Pennsylvania Department of Transportation’s standards. The audit concluded that the forms accurately reflect the necessary information for […]

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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 Union Employees’ Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Franklin Township Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit assessed if corrective actions were taken in response to previous findings and ensured compliance with state laws, regulations, and other relevant requirements. The audit reviewed transactions, interviewed officials, and analyzed supporting […]

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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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Pennsylvania Department
of the Auditor General