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AuditsAudit County: Cumberland County

February 9, 2026

Fine Wine & Good Spirits #2103 – Shippensburg, Cumberland County – For the Period January 21, 2025 to December 8, 2025

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, […]

January 30, 2026

Cumberland County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2022 to 2024

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, […]

January 29, 2026

The Carlisle Fireman’s Relief Association of the Commonwealth of Pennsylvania – Cumberland County – Audit Period January 1, 2022 to December 31, 2024

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 […]

January 16, 2026

Fine Wine & Good Spirits #2111 – Enola, Cumberland County – For the Period December 12, 2024 to December 3, 2025

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 […]

January 16, 2026

Fine Wine & Good Spirits #2105 – Mechanicsburg, Cumberland County – For the Period March 11, 2025 to December 4, 2025

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 […]

December 31, 2025

Township of Shippensburg – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

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 […]

December 19, 2025

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

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 […]

December 19, 2025

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

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 […]

December 3, 2025

Penn Township Volunteer Firefighters’ Relief Association – Cumberland County – Audit Period January 1, 2022 to December 31, 2024

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. […]

November 24, 2025

The Silver Spring Community Fire Company Firemen’s Relief Association of the State of Pennsylvania – Cumberland County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on the Silver Spring Community Fire Company Firemen’s Relief Association in Pennsylvania for the period January 1, 2022, to December 31, 2024. The aim was to verify if funds were expended according to authorized purposes and state aid was appropriately deposited, following the VFRA Act and Act 205 […]

AuditsAudit County: Cumberland County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General