The audit examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Penn, Cumberland County, for January 1, 2023, to December 31, 2024. The audit noted a noncompliance issue where $27,000 was spent on a skid steer loader without advertising for bids. Findings also highlight deficiencies like electronic imaging […]
The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 2103 was examined for compliance with operational procedures between January 21, 2025, and December 8, 2025. The examination identified several compliance issues, including failure to follow change order procedures, improper application of instant redeemable coupons with licensee discounts, wholesale purchases made with expired licenses, […]
The Cumberland County Children and Youth Agency has submitted amended fiscal reports for the fiscal years 2022-2023 and 2023-2024, as required by Act 148, for review and certification of Commonwealth expenditures incurred for children within the county. This process included a review of fiscal records and compliance checks with specific provisions of the Children, Youth, […]
The compliance audit for the Carlisle Fireman’s Relief Association of Pennsylvania, conducted from January 1, 2022, to December 31, 2024, aimed to assess corrective actions taken on prior findings and ensure compliance with relevant laws and procedures concerning state aid and fund expenditures. The audit confirmed compliance in significant areas but noted two issues: failure […]
An audit was conducted of the Fine Wine and Good Spirits Store 2111 for the period of December 12, 2024, to December 3, 2025. The examination aimed to assess compliance with PLCB operating procedures without adhering to professional auditing standards. Key activities included inventory verification, reviewing financial deposits, evaluating internal controls, and ensuring compliance with […]
An audit of Fine Wine and Good Spirits Store 2105 in Mechanicsburg, Pennsylvania assessed compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures for the period March 11, 2025, to December 4, 2025. The examination included a review of inventory, financial deposits, Clerk Performance Reports, cash count validation, sales compliance, pricing, and verification of capital […]
The audit of the Township of Shippensburg in Cumberland County, Pennsylvania, covers an examination of the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period from January 1, 2023, to December 31, 2024. The audit was conducted according to standards for attestation engagements, requiring reasonable assurance on the presentation of the forms against […]
The compliance audit of Shippensburg Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, reviewed the plan’s adherence to state laws and local policies. The audit, spanning January 1 to December 31, 2024, assessed the proper determination and deposit of state aid, employer and employee contributions, and the calculation […]
A compliance audit of the Shippensburg Borough Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act to ensure proper administration and state aid usage. The audit assessed whether corrective actions were taken from previous findings and verified compliance with relevant laws, regulations, and local policies. Key […]
The audit of the Penn Township Volunteer Firefighters’ Relief Association for January 1, 2022, to December 31, 2024, focused on compliance with state laws and addressing prior audit findings. Conducted under Pennsylvania’s constitutional and legal mandates, the audit evaluated the association’s corrective actions and adherence to legal and procedural guidelines regarding state aid and expenditures. […]