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PA Department of the Auditor General

White Township Non-Uniformed Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the White Township Non-Uniformed Pension Plan in Cambria County, PA, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions taken on prior findings and ensure the pension plan’s compliance with state laws, regulations, and local policies. For the period January 1, […]

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Cambria County Building Code Enforcement Agency Non-Uniformed Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Cambria County Building Code Enforcement Agency Non-Uniformed Pension Plan for the year 2024, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. Aimed at verifying adherence to relevant state laws and policies, the audit assessed the management of state aid, employer contributions, and retirement benefits. […]

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

The independent auditor’s report for the Township of Elder in Cambria County, Pennsylvania, covers the Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The report examines the Forms MS-965 With Adjustments to assess if they align with the criteria outlined by the Pennsylvania Department of Transportation’s Publication 9. The purpose is […]

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Spangler Fire Company Relief Association – Cambria County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Spangler Fire Company Relief Association for January 1, 2021, to December 31, 2024, concluded that the association addressed prior audit findings and generally complied with applicable laws and regulations. The audit uncovered two findings: unauthorized expenditures and inappropriate commingling of funds, and failure to hold and properly document meetings. The […]

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Cambria County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021 to 2023

The Amended Fiscal Reports detail financial assessments for Cambria County Children and Youth Services covering the fiscal years 2021-2022 and 2022-2023. This analysis was performed to certify the Commonwealth expenditures for children residing in the county. The methodology involved reviewing the CY-370 Expenditure Report, CY-370A Revenue Report, and CY-348 Fiscal Summary, submitted under Act 148. […]

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

The Independent Auditor’s Report for the Borough of Ashville’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2024. The audit was conducted following American Institute of Certified Public Accountants (AICPA) and U.S. Government Auditing Standards. The auditors examined the Forms MS-965 with adjustments, mainly focusing on compliance with regulations […]

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Portage Township Non-Uniformed Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Portage Township Non-Uniformed Pension Plan examined whether officials addressed previous recommendations and complied with state laws and guidelines. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, the audit concluded that the plan generally complied with regulations, except for recurring noncompliance in returning excess state aid, as previously […]

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Clearfield Township Non-Uniformed Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Clearfield Township Non-Uniformed Pension Plan in Cambria County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether corrective actions were taken for previous findings and ensure compliance with relevant laws and regulations. The audit, covering January 1, 2023, to December […]

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Barr Township Non-Uniformed Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Barr Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess corrective actions from a prior report and ensure compliance with applicable laws and regulations. The audit, covering January 1, 2023, to December 31, 2024, verified proper management of state aid, employer […]

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Nicktown Firemen’s Relief Association – Cambria County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Nicktown Firemen’s Relief Association, conducted for the period from January 1, 2022, to December 31, 2024, evaluated its adherence to the Volunteer Firefighters’ Relief Association Act and other state regulations. The audit aimed to assess the association’s corrective actions regarding prior audit findings and its compliance with state laws concerning […]

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Pennsylvania Department
of the Auditor General