AuditsAudit County: Chester County

June 3, 2026

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

The compliance audit of the Phoenixville Borough Police Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. Key areas reviewed included state aid deposit compliance and calculation of employer contributions for […]

June 3, 2026

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

A compliance audit was conducted on the Phoenixville Borough Non-Uniformed Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The Auditor General reviewed the plan for the period from January 1, 2024, to December 31, 2025, to ensure proper corrective actions on prior findings and compliance with state laws, regulations, […]

June 3, 2026

Phoenixville Borough Firefighters Pension Plan – Chester County – Audit Period January 1, 2025 to December 31, 2025

A compliance audit of the Phoenixville Borough Firefighters Pension Plan for 2025 confirmed that the plan was administered in adherence to applicable state laws, regulations, and local policies. Performed under the authority of Act 205, the audit aimed to verify proper determination and deposition of state and employer aid, as well as employee contributions. Borough […]

June 3, 2026

Paoli Volunteer Firemen’s Relief Association of Tredyffrin Township, Chester County, Pennsylvania – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Paoli Volunteer Firemen’s Relief Association for January 1, 2021, to December 31, 2024, focused on corrective actions from the prior audit and overall compliance with state laws and procedures regarding state aid receipt and fund expenditure. The audit determined that appropriate corrective actions were implemented, and compliance with relevant laws […]

May 27, 2026

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

A compliance audit of the Valley Forge Volunteer Fire Company Relief Association, covering January 1, 2022, to December 31, 2024, was conducted by the Department of the Auditor General in Pennsylvania. The audit aimed to ensure corrective actions on prior findings and compliance with state laws related to state aid and fund expenditures. While the […]

May 26, 2026

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

The compliance audit of the Township of Tredyffrin’s Liquid Fuels Tax Fund covered January 1, 2023, to December 31, 2024, and was conducted to ensure alignment with PennDOT’s guidelines for receiving, spending, and reporting these funds. Procedures included reviewing MS-965 forms, examining internal controls, testing transactions, and comparing reported figures to municipal records. The sampled […]

May 22, 2026

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

A compliance audit was conducted for the Borough of Avondale, Chester County’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024. The audit aimed to assess compliance with criteria set by Pennsylvania’s Liquid Fuels Tax laws and PennDOT’s Publication 9. Key procedures involved reviewing Avondale’s Forms MS-965, municipal operations, internal controls, and […]

May 20, 2026

Kimberton Firemen’s Relief Association – Chester County – For The Period January 1, 2021 to December 31, 2024

An audit of the Kimberton Firemen’s Relief Association for the period from January 1, 2021, to December 31, 2024, revealed partial adherence to compliance requirements. While the association addressed one finding from the previous audit, it failed to correct the issue of inadequate signatory authority for fund disbursement. The audit identified unauthorized and undocumented expenditures, […]

May 19, 2026

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

A compliance audit was conducted on the Township of South Coventry’s Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2024. The audit aimed to verify adherence to criteria outlined in PennDOT’s Publication 9 concerning the receipt, use, and reporting of these funds. The procedures involved reviewing municipal records, ensuring […]

May 19, 2026

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

A compliance audit of the Township of Pennsbury’s Liquid Fuels Tax Fund was conducted for the period from January 1, 2023, to December 31, 2024. The audit aimed to assess compliance with the Pennsylvania Department of Transportation’s criteria related to the management and reporting of Liquid Fuels Tax Fund monies. Procedures included reviewing municipal records […]

AuditsAudit County: Chester County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General