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PA Department of the Auditor General

Center Township Non-Uniformed Pension Plan – Butler County – Audit Period Ended December 31, 2024

A compliance audit was conducted on the Center Township Non-Uniformed Pension Plan in Butler County, Pennsylvania, for compliance with applicable state laws, regulations, and policies governing municipal pensions. The audit, not required to adhere to Government Auditing Standards, reviewed state aid, employer contributions, and actuarial valuations for the year 2024. It confirmed that the pension […]

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

The independent auditor conducted an examination of the Township of Jackson’s Liquid Fuels Tax Fund Form MS-965 with Adjustments for 2023. The municipality’s management is responsible for the form’s presentation, while the auditor’s role is to express an opinion based on attestation standards and Government Auditing Standards. The examination aimed to provide assurance that the […]

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Township of Butler – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund Forms MS-965, with adjustments, of Butler Township, Pennsylvania, for the period from January 1, 2022, to December 31, 2023. The audit, conducted according to standards established by the American Institute of Certified Public Accountants and Government Auditing Standards, confirmed that these forms present, in all […]

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Borough of Callery – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examines the Borough of Callery’s Liquid Fuels Tax Fund Forms MS-965 with adjustments for the period from January 1, 2022, to December 31, 2023. The examination conducted in accordance with attestation standards by the American Institute of Certified Public Accountants aims to ensure the forms are presented accurately under the Pennsylvania […]

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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 […]

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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 […]

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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, […]

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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 […]

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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 […]

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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 […]

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Pennsylvania Department
of the Auditor General