AuditsAudit County: Columbia County

April 10, 2025

The Lime Ridge Fire Company #1 Fireman’s Relief Association – Columbia County – Audit Period January 1, 2021 to December 31, 2023

The Lime Ridge Fire Company #1 Fireman’s Relief Association underwent a Limited Procedures Engagement (LPE) for the period from January 1, 2021, to December 31, 2023. Conducted under the Constitution of the Commonwealth of Pennsylvania and related statutes, the LPE aimed to ensure proper expenditure and deposit of state aid as per the Volunteer Firefighters’ […]

April 8, 2025

Borough of Benton – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report for the Borough of Benton, Columbia County, covers an attestation engagement regarding the Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2023. The audit examined Form MS-965 With Adjustments, which reflects the municipality’s compliance with specific financial criteria as outlined by the Pennsylvania Department of Transportation. The report […]

March 11, 2025

Township of Benton – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report on the Township of Benton’s Liquid Fuels Tax Fund for 2022-2023 reveals compliance issues. The audit, conducted according to standards by the AICPA and Government Auditing Standards, examined Forms MS-965 with Adjustments prepared by township management. It detected expenditures of $18,948.96 in 2022 and $15,993.00 in 2023 without price quotation documentation, […]

March 11, 2025

Township of Jackson – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report examines the Township of Jackson’s Liquid Fuels Tax Fund for 2023. The examination ensures that the Form MS-965 With Adjustments is presented correctly according to established criteria. The audit followed specific standards, revealing some noncompliance instances, such as insufficient documentation for price quotations, and prior issues like duplicate payments were addressed. […]

March 5, 2025

Borough of Centralia – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report examines the Form MS-965 with adjustments for the Borough of Centralia’s Liquid Fuels Tax Fund for 2023. The examination, aligning with standards from the American Institute of Certified Public Accountants and Government Auditing Standards, aims to verify if the form is correctly presented per the Department of Transportation’s criteria. The audit […]

March 3, 2025

City of Bloomsburg – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the City of Bloomsburg, Columbia County, Pennsylvania, addresses the Liquid Fuels Tax Fund for the period January 1, 2022, to December 31, 2023. The examination of Forms MS-965, with adjustments, aimed to ensure compliance with criteria set by the Department of Transportation and Government Auditing Standards. No material weaknesses in […]

February 18, 2025

Township of Briar Creek – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report examines the Borough of Briar Creek’s Liquid Fuels Tax Fund for 2023, ensuring compliance with Pennsylvania Department of Transportation guidelines. Conducted under attestation standards, the audit aimed to confirm the accuracy of Form MS-965 With Adjustments and adherence to applicable laws. No significant deficiencies or material weaknesses in internal control were […]

February 18, 2025

Township of Catawissa – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report examined the Liquid Fuels Tax Fund Form MS-965 With Adjustments for the Township of Catawissa, Columbia County, Pennsylvania, for 2023. The township’s management is responsible for presenting the form in accordance with established criteria, and the auditor’s role was to express an opinion based on this examination. Conducted in line with […]

February 18, 2025

Borough of Briar Creek – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report focuses on the Liquid Fuels Tax Fund for Briar Creek Township, covering January 1 to December 31, 2023. The audit examines Form MS-965 With Adjustments, assessing whether it aligns with Pennsylvania Department of Transportation standards, as per Government Auditing Standards. The audit entails procedures to obtain evidence and review compliance with […]

February 13, 2025

Township of Cleveland – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report for the Township of Cleveland in Columbia County, Pennsylvania, focuses on the examination of the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for the year 2023. The report, required by the Pennsylvania Department of Transportation, asserts that except for a previous discrepancy where the township lacked price quotation […]

AuditsAudit County: Columbia County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General