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PA Department of the Auditor General

Township of East Caln – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit of the Liquid Fuels Tax Fund in East Caln Township, Chester County, for the period of January 1, 2024, to December 31, 2024, assessed adherence to PennDOT’s criteria. The audit involved reviewing the municipality’s Form MS-965, understanding its operations, and confirming compliance with internal controls and fund management procedures. An adjustment was made […]

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Township of Valley – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The audit reviewed the Liquid Fuels Tax Fund of the Township of Valley, Chester County, Pennsylvania, from January 1, 2022, to December 31, 2024. The audit examined the Forms MS-965 with Adjustments, assessing compliance with criteria outlined by the Pennsylvania Department of Transportation (PennDOT). Conducted under the American Institute of Certified Public Accountants and Government […]

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West Sadsbury Township Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the West Sadsbury Township Police Pension Plan was conducted based on the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if municipal officials addressed prior findings and ensured the pension plan adhered to state laws and local policies. The audit covered state aid deposits, employer and […]

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West Sadsbury Township Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the West Sadsbury Township Non-Uniformed Pension Plan was conducted to assess adherence to state laws, regulations, and previous audit recommendations as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit focused on whether municipal officials had addressed issues cited in prior reports and managed the pension plan […]

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Devereux Children’s Behavioral Health Center – Chester County – Tobacco Settlement Payment Data Year 2027

The Devereux Children’s Behavioral Health Center was reviewed for eligibility for payments under Pennsylvania’s Tobacco Settlement Act. The act provides funds to hospitals for uncompensated care. To qualify, facilities must meet specific criteria either through uncompensated care scores or extraordinary expense approaches. Procedures were performed to assess the eligibility of Devereux’s claims data for fiscal […]

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West Vincent Township Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the West Vincent Township Police Pension Plan was conducted to ensure adherence to the Municipal Pension Plan Funding Standard and Recovery Act. The audit focused on whether corrective actions were taken from prior reports and if the plan was managed in compliance with state laws, contracts, and policies. The audit identified […]

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West Vincent Township Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the West Vincent Township Non-Uniformed Pension Plan, as required by Act 205, to assess whether municipal officials addressed previous findings and ensured the pension plan was managed according to state laws and local ordinances. The audit covered the period from January 1, 2020, to December 31, 2024, and confirmed […]

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

The audit reviewed the Liquid Fuels Tax Fund for the Township of Penn, Chester County, from January 1, 2023, to December 31, 2024. The report evaluated the Forms MS-965 with adjustments, ensuring compliance with criteria set by the Pennsylvania’s Department of Transportation. The audit was conducted per American Institute of Certified Public Accountants and Government […]

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Township of West Nottingham – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

An audit was conducted on the Liquid Fuels Tax Fund of West Nottingham Township, Chester County, for January 1, 2023, to December 31, 2024. The audit aimed to verify compliance with established criteria for handling Liquid Fuels Tax funds, as per Pennsylvania Department of Transportation’s Publication 9. Audit procedures included reviewing various municipality documents and […]

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

The audit reviewed the Liquid Fuels Tax Fund for the Township of Schuylkill, Chester County, Pennsylvania, for the period from January 1, 2023, to December 31, 2024. This audit evaluated the Forms MS-965 With Adjustments to ensure compliance with the Pennsylvania Department of Transportation’s criteria. Conducted under the standards of the American Institute of Certified […]

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Pennsylvania Department
of the Auditor General