AuditsAudit County: Chester County

Township of Westtown – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The Independent Auditor’s Report examines the Forms MS-965 With Adjustments for the Township of Westtown’s Liquid Fuels Tax Fund from January 1, 2021, to December 31, 2024. The audit was conducted following standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The report concludes that the presented forms comply materially […]

Fine Wine & Good Spirits #1515 – Exton, Chester County – For the Period June 14, 2024 to June 23, 2025

The Department of the Auditor General conducted an examination of the Fine Wine and Good Spirits Store 1515 in Chester County, under the Pennsylvania Liquor Control Board (PLCB) from June 14, 2024, to June 23, 2025. This examination aimed to ensure compliance with PLCB operating procedures but was not conducted according to professional auditing standards. […]

Fine Wine & Good Spirits #1527 – Wayne, Chester County – For the Period June 17, 2024 to June 15, 2025

The Auditor General conducted an examination of the Fine Wine and Good Spirits Store 1527, operated by the Pennsylvania Liquor Control Board (PLCB) from June 17, 2024, to June 15, 2025. The review aimed to ensure compliance with PLCB operating procedures. Key findings include an inventory discrepancy exceeding $200, improper documentation for tax-exempt sales, and […]

Township of West Brandywine – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Township of West Brandywine, Chester County, for the period from January 1, 2021, to December 31, 2024. The report confirms that the forms are presented accurately according to Pennsylvania Department of Transportation criteria based on the examination conducted under […]

Fine Wine & Good Spirits #1531 – Avondale, Chester County – For the Period May 21, 2024 to June 11, 2025

The examination of Fine Wine and Good Spirits Store 1531 covered operations from May 21, 2024, to June 11, 2025, to assess compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The examination involved verifying inventory, cash deposits, sales processes, and internal control adherence. While the store generally complied, two repeat issues were noted: improper documentation […]

Fine Wine & Good Spirits #1510 – Coatesville, Chester County – For the Period June 10, 2024 to June 3, 2025

An examination of Fine Wine and Good Spirits Store 1510 in Coatesville, Pennsylvania, was conducted for the period June 10, 2024, to June 3, 2025, to assess compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. The examination included inventory checks, deposit reviews, compliance with internal controls, and price verifications. The store generally complied with […]

East Marlborough Township Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the East Marlborough Township Police Pension Plan aimed to determine if prior recommendations were addressed and verify compliance with state laws and regulations. It found that the plan was managed according to applicable rules, with no significant compliance issues. The audit confirmed that East Marlborough Township complied with the prior recommendation […]

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

The audit of the East Marlborough Township Non-Uniformed Pension Plan aimed to assess compliance with state laws, regulations, and previous audit recommendations under Act 205. The review confirmed that the state aid and employer contributions were accurately calculated and deposited, with no required employee contributions or benefit calculations. The actuarial valuation was timely and compliant, […]

Bryn Mawr Rehab Hospital – Chester County – Tobacco Settlement Payment Data for Year 2026

Honey Brook Fire Co. #1 Relief Association – Chester County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Honey Brook Fire Co. #1 Relief Association for the period from January 1, 2020, to December 31, 2023, found that the association addressed four out of five issues from the previous audit but failed to resolve an issue regarding undocumented expenditures. The audit aimed to verify compliance with state laws, […]