AuditsAudit County: Butler County

March 6, 2026

Concord Township Non-Uniformed Pension Plan – Butler County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of Concord Township’s Non-Uniformed Pension Plan for 2023-2024 was conducted, ensuring adherence to state laws and the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit verified correct state aid deposits, employer contributions, and compliance with plan provisions. Notably, the audit revealed two findings: an underpayment of state aid […]

March 3, 2026

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

The audit reviewed the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of West Sunbury, Butler County, for the period January 1, 2023, to December 31, 2024. This examination was conducted in accordance with attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit […]

March 3, 2026

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

The audit examined the Liquid Fuels Tax Fund of the Township of Summit, Butler County, Pennsylvania, from January 1, 2023, to December 31, 2024. Conducted according to attestation standards, the examination assessed the township’s compliance with Pennsylvania’s Department of Transportation criteria for Forms MS-965. The report confirms that Summit’s use of funds aligns materially with […]

March 3, 2026

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

The audit examined the Borough of Karns City’s Liquid Fuels Tax Fund for the period of January 1, 2023, to December 31, 2024. The audit ensures compliance with the criteria described by the Pennsylvania Department of Transportation and other regulatory frameworks. Forms MS-965 With Adjustments were used to determine the expenditures and fund balance related […]

March 3, 2026

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

The audit examined the Liquid Fuels Tax Fund of the Borough of Harrisville, Butler County, Pennsylvania, for a period from January 1, 2023, to December 31, 2024. The report assessed the municipality’s financial statements, represented by Forms MS-965 With Adjustments, following American Institute of Certified Public Accountants attestation standards and Government Auditing Standards. The examination […]

February 19, 2026

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

The audit examined the Liquid Fuels Tax Fund of the Borough of Portersville, Butler County, Pennsylvania, for the period from January 1, 2023, to December 31, 2024. The report evaluated Form MS-965 with adjustments, ensuring compliance with criteria outlined by the Pennsylvania Department of Transportation. The audit adhered to attestation standards by the American Institute […]

February 10, 2026

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 […]

February 10, 2026

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 […]

February 4, 2026

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 […]

February 2, 2026

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 […]

AuditsAudit County: Butler County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General