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PA Department of the Auditor General

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

The audit was conducted on the Township of West Sadsbury, Chester County’s Liquid Fuels Tax Fund for the period from January 1, 2021, to December 31, 2024. The audit assessed the township’s compliance with the Pennsylvania Department of Transportation’s requirements for expenditure reporting using Forms MS-965 With Adjustments. The audit, aligned with the American Institute […]

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

The audit examined the Liquid Fuels Tax Fund for the Borough of Oxford, Chester County, Pennsylvania, for the period January 1, 2022, to December 31, 2024. The Forms MS-965 With Adjustments were evaluated in line with criteria established by relevant authorities. The audit confirmed that the forms presented the required information accurately. The audit complied […]

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

The audit for the Township of Lower Oxford, Chester County, Pennsylvania, examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The report confirms that the forms are presented according to the criteria set by the Pennsylvania Department of Transportation. The Liquid Fuels Tax Fund […]

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Wagontown Volunteer Fire Company Relief Association – Chester County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the Wagontown Volunteer Fire Company Relief Association in Chester County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The audit assessed whether corrective actions were implemented following a prior finding, and if state laws, contracts, and procedures regarding state aid and fund expenditure were complied with. The audit […]

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

The audit examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of London Grove Township, Chester County, for the period January 1, 2023, to December 31, 2024. The audit, conducted per attestation standards, evaluates whether these forms comply with the criteria outlined by the Pennsylvania Department of Transportation (PennDOT) and its Publication […]

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Longwood Firefighter’s Relief Association – Chester County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Longwood Firefighter’s Relief Association for January 1, 2021, to December 31, 2024, assessed the association’s actions following prior audit findings and its adherence to state laws and regulations regarding funds. The audit identified that the association successfully addressed one prior issue but did not resolve another, concerning unauthorized expenditures. Although […]

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

An audit examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Modena, Chester County, covering January 1, 2022 to December 31, 2024. Conducted under professional auditing standards, the examination revealed that the forms were appropriately presented, notwithstanding a noted late allocation receipt. The report aims to assist the […]

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Kennett Square Borough Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Kennett Square Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed the plan for compliance with state laws and previous audit findings. The audit focused on whether municipal officials took corrective actions for prior findings and if the pension plan adhered […]

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Kennett Square Borough Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit for the Kennett Square Borough Non-Uniformed Pension Plan aimed to determine if previous recommendations were implemented and if the plan complies with relevant laws and regulations. The audit assessed state aid deposits, employer and employee contributions, and retirement benefits for a period ending December 31, 2024. The plan is part of the […]

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Chester County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021 to 2023

The Chester County Children and Youth Agency submitted fiscal reports for the fiscal years 2021-2022 and 2022-2023. The review, based on Act 148 of 1976, aimed to certify the actual expenditures incurred on children’s behalf in Chester County. For the 2021-2022 fiscal year, no adjustments were made to the agency’s reports. However, for the 2022-2023 […]

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Pennsylvania Department
of the Auditor General