The compliance audit of the Liquid Fuels Tax Fund for the Borough of Unionville, Centre County, Pennsylvania, was conducted for the period of January 1, 2024, to December 31, 2025. The audit aimed to assess the municipality’s adherence to specified criteria concerning the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money as outlined […]
The compliance audit conducted for the Township of Rush, Centre County, Pennsylvania, covered the period from January 1, 2022, to December 31, 2023. The audit aimed to verify the township’s adherence to the Pennsylvania Department of Transportation’s guidelines for handling the Liquid Fuels Tax Fund. The audit procedures involved reviewing financial reports, internal controls, and […]
The Tobacco Settlement Program, established by the Tobacco Settlement Act of 2001, involves the Department of Human Services (DHS) paying hospitals like Mount Nittany Medical Center for uncompensated care services. Payments can be made via the uncompensated care or extraordinary expense approach, the latter requiring claims to exceed double the average inpatient claim cost. For […]
A compliance audit was conducted for District Court 49-3-02 in Centre County, Pennsylvania, covering January 1, 2020, to December 31, 2024. The audit aimed to assess the court’s adherence to state laws, regulations, and AOPC policies for collecting and remitting funds to the Commonwealth. However, due to access restrictions on some cases, the audit couldn’t […]
The compliance audit of the Rush Township Non-Uniformed Defined Contribution Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to verify corrective actions based on prior findings and assess compliance with applicable state laws and regulations from January 1, 2022, to December 31, 2025. The audit assessed the […]
The compliance audit of the Rush Township Non-Uniformed Defined Benefit Pension Plan assessed if corrective actions from a previous report were implemented and whether the plan adhered to state laws, regulations, contracts, and local policies. Covering January 1, 2024, to December 31, 2025, the audit verified the proper handling of state aid, employer and employee […]
The compliance audit of the Liquid Fuels Tax Fund for the Township of Worth, Centre County, Pennsylvania, conducted for January 1, 2024, to December 31, 2025, reviewed if the municipality adhered to PennDOT’s Publication 9 criteria regarding the fund’s receipt, expenditure, and reporting processes. The procedures involved reviewing Forms MS-965, testing expenditure transactions totaling $173,125.92, […]
A compliance audit was conducted on the Liquid Fuels Tax Fund for the Borough of Snow Shoe, Centre County, Pennsylvania, for the period from January 1, 2025, to December 31, 2025, as required by 75 Pa.C.S. § 9010. The audit aimed to review the borough’s adherence to the criteria set forth in the Pennsylvania Department […]
A compliance audit was conducted on the Liquid Fuels Tax Fund of Township of Union, Centre County, PA, for the period January 1, 2024, to December 31, 2025. The audit aimed to verify compliance with Pennsylvania Department of Transportation’s Publication 9, which governs the receipt, expenditure, and reporting of the Liquid Fuels Tax Fund. Audit […]
A compliance audit was conducted for the Township of Snow Shoe’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2025. The audit aimed to verify compliance with Pennsylvania Department of Transportation’s (PennDOT) Publication 9 requirements regarding the handling of Liquid Fuels Tax Fund money. The audit procedures included reviewing the municipality’s submitted […]