The Department of the Auditor General conducted an audit of Fine Wine and Good Spirits Store 1603 in Clarion County, Pennsylvania, for the period from May 6, 2025, to April 4, 2026, under the statutory authority provided by the Pennsylvania Liquor Code. The audit aimed to determine compliance with Pennsylvania Liquor Control Board (PLCB) operating […]
The audit for the Township of Salem, Clarion County, Pennsylvania, examined Forms MS-965 for the Liquid Fuels Tax Fund over the period January 1, 2022, to December 31, 2024. The audit, conducted in accordance with attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards, revealed several findings: vendor overcharges totaling […]
The audit reviewed the Liquid Fuels Tax Fund of the Township of Washington, Clarion County, for the period January 1, 2023, to December 31, 2024. The audit followed standards established by the AICPA and Government Auditing Standards. The Forms MS-965 with Adjustments are presented accurately, according to state requirements. The township receives an annual allocation […]
The compliance audit of the Borough of Clarion’s Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2024, aimed to verify conformity with PennDOT’s Publication 9 criteria for fund management. The audit procedures included reviewing the municipality’s Form MS-965, assessing internal controls, and evaluating expenditure transactions totaling $113,029.35 from $156,756.29 spent. This involved […]
The audit reviewed the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Rimersburg, Clarion County, Pennsylvania, from January 1, 2022, to December 31, 2024. The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit confirmed that the Forms MS-965 accurately […]
The Independence Health System Clarion Hospital was audited in relation to the Tobacco Settlement Act, which compensates hospitals for uncompensated care. The Department of Human Services (DHS) determined eligibility based on claims data and day counts submitted by the hospital. The review focused on whether the hospital had extraordinary expense claims for the fiscal year […]
The audit for the Borough of Strattanville’s Liquid Fuels Tax Fund, covering January 1, 2022, to December 31, 2024, reviewed Forms MS-965 With Adjustments in accordance with standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit confirmed that the forms were presented accurately in all material respects, as per […]
The audit reviewed the Form MS-965 with Adjustments for the Township of Limestone’s Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2024. The audit aimed to ensure compliance with the criteria specified by the Pennsylvania Department of Transportation, as outlined in their Publication 9. The examination followed the standards […]
The audit reviewed Forms MS-965 With Adjustments for Perry Township’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2024, in accordance with established attestation standards. The audit identified issues including purchases from non-awarded vendors, duplicate invoice payments, and late receipt of allocations. The forms were presented accurately in all material respects, and […]
The audit examined the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Borough of Shippenville in Clarion County, PA, from January 1, 2022, to December 31, 2024. The audit, which adhered to AICPA and Government Auditing Standards, evaluated whether the forms comply with criteria outlined by the PA Department of Transportation’s Publication 9. […]