An independent auditor’s report examined the Liquid Fuels Tax Fund of the Township of Union, Centre County, for the period from January 1, 2022, to December 31, 2023. The township management is responsible for presenting the necessary forms, and the auditor’s role was to provide an opinion on these forms based on attestation standards. The […]
The independent auditor’s report on the Township of Patton’s Liquid Fuels Tax Fund for 2023 examined the accuracy of Form MS-965 with Adjustments. This form documents the fund’s expenditures, which are regulated under Pennsylvania’s Liquid Fuels Tax Municipal Allocation Law. The auditor ensured compliance with attestation standards by the AICPA and Government Auditing Standards. The […]
The independent auditor’s report examines the Form MS-965 With Adjustments for the Borough of Milesburg’s Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2023. The primary responsibility of the municipal management is to present the form correctly according to specified criteria, while the auditor evaluates it for accuracy. The […]
An independent auditor’s report for the Township of Burnside, Centre County, PA, examined Form MS-965 With Adjustments regarding the Liquid Fuels Tax Fund for the year 2023. The auditor’s task was to ensure that the form adhered to criteria outlined by the Department of Transportation’s Publication 9 and was free from material misstatements. Conducted per […]
An independent auditor examined the Liquid Fuels Tax Fund of the Borough of Bellefonte, Centre County, for the year 2023, verifying its compliance with Pennsylvania’s Department of Transportation regulations. The municipality’s management is tasked with preparing the Form MS-965 according to specified criteria, whereas the auditor’s responsibility is to express an opinion on the form’s […]
The independent auditor’s report for the Borough of Centre Hall’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2023. The report, issued in March 2025, examines Form MS-965 With Adjustments. The municipality’s management is responsible for preparing this form, and the examination by the auditor follows standards set by […]
The independent auditor evaluated the Township of College’s Liquid Fuels Tax Fund Form MS-965 with Adjustments for 2023. Management is responsible for presenting this form in line with the Department of Transportation’s criteria. The auditor’s responsibility was to express an opinion on whether the form was accurately presented. Conducted according to professional standards, the examination […]
Between January 1, 2020, and December 31, 2023, a limited procedures engagement (LPE) was conducted for District Court 49-2-01, Centre County, Pennsylvania. Required by The Fiscal Code, this LPE aimed to verify that all funds collected on behalf of the Commonwealth were properly assessed, reported, and remitted. Procedures included verifying data from the Administrative Office […]
The compliance audit of the Howard Fire Company Volunteer Firemen’s Relief Association, covering January 1, 2022, to December 31, 2023, was conducted to assess corrective actions on previous findings and compliance with relevant state regulations, contracts, bylaws, and administrative procedures. The audit, not under the U.S. Government Auditing Standards, aimed to confirm adherence to state […]
The compliance audit of the Centre County Treasurer, Colleen B. Kennedy, was conducted for hunting, fishing, and dog license sales for specified periods between 2019 and 2023. The audit aimed to verify if all monies collected on behalf of the Commonwealth of Pennsylvania were accurately assessed, reported, and promptly remitted, as required by Section 401(d) […]