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PA Department of the Auditor General

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. […]

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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 […]

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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 […]

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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 […]

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Cranberry Township Volunteer Firefighter’s Relief Association of Cranberry Township, Butler County, Pennsylvania – Audit Period January 1, 2021 to December 31, 2023

The compliance audit of the Cranberry Township Volunteer Firefighter’s Relief Association, covering January 1, 2021, to December 31, 2023, concluded that the relief association generally adhered to applicable state laws, contracts, bylaws, and administrative procedures concerning the receipt of state aid and fund expenditures. However, the audit identified two significant issues: an unauthorized expenditure of […]

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Herman Volunteer Fire Company Relief Association – Butler County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the Herman Volunteer Fire Company Relief Association for January 1, 2022, to December 31, 2023, aimed to assess corrective actions from a prior audit and check adherence to applicable laws and procedures regarding state aid use and fund expenditures. Conducted based on Pennsylvania’s VFRA Act, the audit found the association largely […]

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Borough of Seven Fields – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2022

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

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

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Borough of West Liberty – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2022

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of the Auditor General