AuditsAudit County: Columbia County

May 19, 2026

Borough of Catawissa – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Borough of Catawissa’s Liquid Fuels Tax Fund for 2024 reviewed adherence to Pennsylvania’s transportation fund requirements. The audit reviewed the borough’s financial reporting, internal controls, and expenditure compliance using Form MS-965, ensuring funds were used as intended for road maintenance. Procedures included verifying reported amounts with municipal records and assessing […]

May 19, 2026

Borough of Briar Creek – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Borough of Briar Creek’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024, was conducted to ensure adherence to Pennsylvania’s legal requirements on allocation, expenditure, and reporting of funds. The audit assessed whether the municipality met the criteria set forth by the Pennsylvania Department of […]

May 18, 2026

Township of Briar Creek – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund of Briar Creek Township, Columbia County, Pennsylvania, for January 1, 2024, to December 31, 2024, as per requirements in 75 Pa.C.S. § 9010. The audit aimed to verify the township’s adherence to PennDOT’s guidelines regarding fund receipt, expenditure, and reporting. Audit procedures involved reviewing […]

May 14, 2026

Township of Franklin – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted for the Township of Franklin, Columbia County, Pennsylvania, to evaluate adherence to Pennsylvania Department of Transportation’s Publication 9 regarding the management of the Liquid Fuels Tax Fund for the year 2024. The audit examined the municipality’s receipt, expenditure, and reporting of funds based on established criteria. Key procedures included reviewing […]

May 11, 2026

Orangeville Firemen’s Relief Association – Columbia County – Audit Period January 1, 2023 to December 31, 2024

An audit of the Orangeville Firemen’s Relief Association in Columbia County, Pennsylvania, was conducted for the period from January 1, 2023, to December 31, 2024. The aim was to verify compliance with state laws and administrative procedures related to state aid receipt and expenditure of funds. While most aspects were compliant, a significant finding was […]

April 30, 2026

Township of Cleveland – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted for the Liquid Fuels Tax Fund of the Township of Cleveland, Columbia County, Pennsylvania, covering the period from January 1, 2024, to December 31, 2024. The audit aimed to assess compliance with the criteria in PennDOT’s Publication 9 concerning the handling of Liquid Fuels Tax Fund money. Key audit procedures […]

April 22, 2026

CHS Berwick Freestanding Psychiatric Hospital – Columbia County – Amended Financial Report for the Period July 1, 2023 to June 30, 2024

The amended financial report for CHS Berwick Freestanding Psychiatric Hospital, covering the period from July 1, 2023, to June 30, 2024, includes various worksheets and statistical data adjustments related to the Pennsylvania Medical Assistance (MA) Program. The department conducted procedures at the request of the Department of Human Services (DHS) to certify the costs in […]

April 15, 2026

Locust Township Police Pension Plan – Columbia County – Audit Period – January 1, 2021 to December 31, 2024

The compliance audit of the Locust Township Police Pension Plan, covering January 1, 2021, to December 31, 2024, aimed to assess the plan’s adherence to state laws and regulations. Conducted according to the Municipal Pension Plan Funding Standard and Recovery Act, the audit evaluated corrective actions taken since the previous report and compliance with statutory […]

April 9, 2026

Township of Roaring Creek – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

An audit was conducted on the Liquid Fuels Tax Fund of the Township of Roaring Creek, Columbia County, for the period from January 1, 2023, to December 31, 2024. The audit aimed to assess whether the Forms MS-965 were presented in accordance with specified criteria. The audit, following standards by the American Institute of Certified […]

April 6, 2026

Catawissa Hose Company No. 1 Volunteer Firefighter’s Relief Association – Columbia County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Catawissa Hose Company No. 1 Volunteer Firefighter’s Relief Association was conducted for the period from January 1, 2023, to December 31, 2024. The audit aimed to ensure compliance with applicable state laws, contracts, bylaws, and administrative procedures regarding state aid and fund expenditure. Although the relief association generally complied with […]

AuditsAudit County: Columbia County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General