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PA Department of the Auditor General

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

The independent auditor’s report for the Township of Lancaster’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2024. The audit, following professional standards, aimed to verify the municipality’s presentation of Forms MS-965 With Adjustments. While the audit found the forms generally accurate, it identified a non-permissible expenditure of $10,939.50 […]

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Evans City Seven Fields Regional Police Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Evans City Seven Fields Regional Police Pension Plan was performed under the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objectives were to ascertain if corrective actions from a prior report were executed and confirm compliance with relevant state laws and regulations. Auditors examined transactions and procedures from […]

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

This audit examines the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for Township of Muddy Creek, covering the period from January 1, 2023, to December 31, 2024. The township management is responsible for presenting Form MS-965 following the Pennsylvania Department of Transportation’s guidelines. No significant issues affecting the forms were found, except one non-permissible […]

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Butler County Children and Youth Services – Amended Fiscal Reports for Fiscal Years 2022 to 2024

The audit aimed to ascertain and certify the Commonwealth’s expenditures for children in the county, with no adjustments required for both fiscal years. These reports, submitted as part of the Act 148 Invoice Packages, demonstrate compliance with 55 Pa. Code regulations. The amendments confirm that the reports fairly present the Commonwealth’s expenditures in all material […]

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

The audit report examines the Liquid Fuels Tax Fund for the Township of Oakland, Butler County, Pennsylvania, covering January 1, 2023, to December 31, 2024. The municipality’s management prepared the necessary forms based on criteria from the Pennsylvania Department of Transportation (PennDOT) and its guidelines. The audit, conducted according to professional standards, found that the […]

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Fine Wine & Good Spirits #1009 – Sarver, Butler County – For the Period November 8, 2024 to October 27, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 1009 underwent an examination from November 8, 2024, to October 27, 2025. The Department of the Auditor General assessed store operations for compliance with PLCB procedures, under legal authority. Key activities included inventory verification, financial record checks, and compliance with internal controls. Tests ensured […]

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Fine Wine & Good Spirits #1005 – Butler, Butler County – For the Period December 12, 2024 to November 15, 2025

A comprehensive examination of Fine Wine and Good Spirits Store 1005 operated in Butler County was conducted for the period from December 12, 2024, to November 15, 2025. The examination focused on compliance with PLCB operating procedures and included physical inventory counts, deposit reviews, compliance with internal controls, cash count verification, and price validation against […]

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

The report is an independent auditor’s examination of the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Evans City, covering the period from January 1, 2023, to December 31, 2024. The Borough management is responsible for presenting these forms according to specific criteria, while the auditor’s role is to […]

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

The independent auditor’s report for the Township of Cherry, Butler County, Pennsylvania covers the examination of the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period January 1, 2023, to December 31, 2024. The audit, conducted by standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to […]

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Pennsylvania Department
of the Auditor General