AuditsAudit County: Clarion County

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

The audit for the Township of Beaver, Clarion County, examines the Liquid Fuels Tax Fund’s Forms MS-965 With Adjustments for the period January 1, 2022 to December 31, 2024. The audit was conducted under attestation standards and government auditing standards to assure compliance with the Pennsylvania Department of Transportation’s criteria. The report highlights non-permissible expenditures […]

Rimersburg Volunteer Firemen’s Relief Association – Clarion County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Rimersburg Volunteer Firemen’s Relief Association, covering January 1, 2023, to December 31, 2024, aimed to verify corrective actions taken from a prior audit and ensure compliance with state laws regarding state aid receipt and fund expenditure. The audit found the association took appropriate corrective action and substantially complied with relevant […]

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

The compliance audit of the Clarion Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the implementation of corrective measures from a prior audit and compliance with state regulations from January 1, 2020, to December 31, 2024.  The audit confirmed compliance in most areas, but highlighted a recurring […]

Knox Borough Police Pension Plan – Clarion County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Knox Borough Police Pension Plan in Clarion County, PA, was conducted per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to verify corrective actions taken since the last report and ensure compliance with state laws and regulations. The audit covered the period […]

Knox Borough Non-Uniformed Pension Plan – Clarion County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Knox Borough Non-Uniformed Pension Plan, conducted under the authority of Act 205, assessed whether municipal officials addressed prior recommendations and ensured the plan’s administration aligned with state laws and policies. The audit evaluated if state aid and employer contributions were correctly determined and deposited for 2023-2024, confirmed no employee contributions […]

Clarion Borough Police Pension Plan – Clarion County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Clarion Borough Police Pension Plan was conducted through December 31, 2024, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure appropriate corrective actions were taken from prior reports and to verify compliance with state laws, regulations, contracts, […]

Clarion Borough General Employees’ Pension Plan – Clarion County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of Clarion Borough’s General Employees’ Pension Plan assessed adherence to state laws and regulations for the period through December 31, 2024. The audit, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to verify proper administration of the pension plan covering state aid deposits, […]

Township of Millcreek – Clarion County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The independent auditor’s report reviewed the Township of Millcreek’s Liquid Fuels Tax Fund Forms MS-965 for January 1, 2020, to December 31, 2023. The examination was conducted according to relevant attestation standards. It revealed various issues, including insufficient documentation for payroll expenditures, vendor overcharges, undocumented bids, nonpermissible expenditures, and overexpenditure of the secretary’s salary. These […]

Independence Health System Clarion Hospital – Clarion County – Tobacco Settlement Payment Data for Year 2026

The Independence Health System Clarion Hospital was assessed for eligibility for the 2026 Tobacco Settlement Payment in compliance with Pennsylvania’s Tobacco Settlement Act. The evaluation revealed that the hospital’s reported potentially eligible extraordinary expense claim did not meet the required criteria, making it ineligible for payment under the extraordinary expense method unless additional claims are […]

Clarion Psychiatric Center – Clarion County – Tobacco Settlement Payment Data for the Year 2026