AuditsAudit County: Chester County

August 27, 2026

Fine Wine & Good Spirits #1520 – Glenmore, Chester County – For the Period June 24, 2025 to June 8, 2026

The examination of Fine Wine and Good Spirits Store 1520 reviewed operations from June 24, 2025, to June 8, 2026, to assess compliance with Pennsylvania Liquor Control Board (PLCB) procedures. This included checking inventory accuracy, verifying financial records, evaluating compliance with internal controls, and ensuring correctness of sales prices and capital assets. The investigation found […]

August 27, 2026

Fine Wine & Good Spirits #1506 – Downingtown, Chester County – For the Period May 27, 2025 to June 22, 2026

An examination of Fine Wine and Good Spirits Store 1506 covered operations from May 27, 2025, to June 22, 2026. The review aimed to assess compliance with Pennsylvania Liquor Control Board (PLCB) procedures, focusing on inventory management, financial transaction accuracy, and internal controls. The examination identified two main issues: inventory discrepancies exceeding 1%, a repeat […]

August 27, 2026

Township of West Fallowfield – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit of the Liquid Fuels Tax Fund for West Fallowfield Township, Chester County, was conducted for 2025 to ensure adherence to Pennsylvania Department of Transportation’s regulations. The audit examined whether the township complied with PennDOT’s Publication 9 criteria regarding receiving, spending, and reporting funds. Procedures included reviewing Form MS-965, assessing internal controls, testing […]

August 21, 2026

Township of West Nantmeal – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the Township of West Nantmeal, Chester County, Pennsylvania, covered January 1, 2024, to December 31, 2025. The audit aimed to review adherence to PennDOT’s guidelines on fund management. Audit activities included reviewing municipal records, assessing internal control procedures, and ensuring proper reporting and use of […]

August 21, 2026

Township of West Brandywine – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

The compliance audit of the Township of West Brandywine’s Liquid Fuels Tax Fund for the period January 1, 2025, to December 31, 2025, aimed to review compliance with PennDOT’s Publication 9 criteria regarding the receipt, expenditure, and reporting of these funds. The audit reviewed the municipality’s procedures, internal controls, and financial records, including all expenditure […]

August 21, 2026

Fine Wine & Good Spirits #1509 – West Grove, Chester County – For the Period May 6, 2025 to July 15, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 1509 in West Grove, Pennsylvania, was audited for operations from May 6, 2025, to June 15, 2026. The process involved inventory counts, financial record reviews, examination of compliance with internal controls, cash on hand verification, and price checks against approved price lists. The report […]

August 14, 2026

Paoli Hospital – Chester County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program mandates payments to hospitals for uncompensated care. Paoli Hospital’s eligibility for the 2027 settlement payment is evaluated using claims for extraordinary expenses. Of the 29 reported claims for the fiscal year ending June 30, 2025, only 15 met the requirements, primarily involving uninsured patients. The uncompensated care score, based on various […]

August 14, 2026

Fine Wine & Good Spirits #1527 – Wayne, Chester County – For the Period June 16, 2025 to June 14, 2026

An audit of Fine Wine and Good Spirits Store 1527, operated by the Pennsylvania Liquor Control Board (PLCB), covered June 16, 2025, to June 14, 2026. The audit focused on verifying compliance with PLCB procedures, including inventory accuracy, deposit handling, and internal controls. The store generally complied with PLCB standards, though two issues were identified: […]

August 13, 2026

Malvern Borough Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Malvern Borough Police Pension Plan, governed by Act 205 and other relevant statutes, was conducted by the Auditor General to ensure proper management of state aid and compliance with applicable laws and regulations. For the period January 1, 2024, to December 31, 2025, the audit assessed whether prior recommendations were […]

August 13, 2026

Malvern Borough Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Malvern Borough Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit’s objectives were to assess if previous audit recommendations were implemented and if the pension plan complied with applicable laws, regulations, and policies between January […]

AuditsAudit County: Chester County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General