AuditsAudit County: Cambria County

September 2, 2026

Cresson Township Non-Uniformed Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Cresson Township Non-Uniformed Pension Plan was conducted to determine adherence to applicable state laws and regulations, as directed by the Municipal Pension Plan Funding Standard and Recovery Act. The audit focused on the accurate determination and deposit of state aid and employer contributions, the non-requirement of employee contributions, and the […]

September 2, 2026

Portage Volunteer Fire Company No. 1 Relief Association of Portage, PA – Cambria County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the Portage Volunteer Fire Company No. 1 Relief Association, covering January 1, 2023, to December 31, 2025, was conducted by the Pennsylvania Department of the Auditor General. Its objectives were to assess corrective actions on prior audit findings and adherence to relevant laws and procedures concerning state aid and fund expenditures. […]

September 2, 2026

Conemaugh Independence Firemen’s Relief Association – Cambria County – Limited Procedures Engagement for the Period January 1, 2023 to December 31, 2025

The Conemaugh Independence Firemen’s Relief Association in Cambria County, Pennsylvania, underwent a Limited Procedures Engagement (LPE) for January 1, 2023, to December 31, 2025, to assess their financial transactions against the Volunteer Firefighters’ Relief Association Act. The LPE reviewed expenditures totaling $13,035 and verified correct deposit and usage of state aid. Notably, expenditures were validated […]

August 20, 2026

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

The compliance audit for the Borough of Portage, Cambria County, Pennsylvania, reviewed adherence to PennDOT’s Publication 9 criteria regarding the management of the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit included reviewing Forms MS-965, communicating with municipal officials, and testing expenditure transactions. The audit report states that the […]

August 17, 2026

Borough of Ehrenfeld – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit was conducted on the Borough of Ehrenfeld’s Liquid Fuels Tax Fund for the period of January 1, 2024, to December 31, 2025, as required by 75 Pa.C.S. § 9010. The audit aimed to review compliance with the Pennsylvania Department of Transportation’s (PennDOT) criteria concerning the management and reporting of Liquid Fuels Tax […]

August 4, 2026

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

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Loretto, Cambria County, reviewed the period from January 1, 2023, to December 31, 2025. Conducted according to 75 Pa.C.S. § 9010, the audit aimed to ensure compliance with the Pennsylvania Department of Transportation’s criteria regarding the receipt, expenditure, and reporting of funds. […]

August 4, 2026

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

A compliance audit was conducted for the Borough of Franklin, Cambria County, regarding the use of Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The audit aimed to assess compliance with Pennsylvania Department of Transportation’s Publication 9, which outlines the permissible uses and reporting requirements for these funds. […]

July 29, 2026

Cresson Borough Police Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Cresson Borough Police Pension Plan was conducted as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the plan’s administration adhered to state laws, regulations, contracts, administrative procedures, and local ordinances. The audit covered January to December 2025, confirming compliance in terms of […]

July 29, 2026

Cresson Borough Non-Uniformed Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2025

The audit of the Cresson Borough Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, focusing on compliance with state laws, regulations, and local policies for 2025. The audit ensured state aid was properly determined and deposited, employer contributions were accurately calculated and deposited, and confirmed […]

July 23, 2026

City of Johnstown – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Liquid Fuels Tax Fund for the City of Johnstown, Cambria County, covering January 1, 2024, to December 31, 2024, reviewed adherence to PennDOT’s Publication 9 criteria. The audit examined proper fund receipt, expenditure, and reporting processes. Key procedures included reviewing municipal operations and internal controls, verifying financial records via Form […]