AuditsAudit County: Cumberland County

April 3, 2025

Lower Allen Township Non-Uniformed Defined Contribution Pension Plan – Cumberland County – Audit Period January 1, 2019 to December 31, 2023

The compliance audit of Lower Allen Township’s Non-Uniformed Defined Contribution Pension Plan, covering January 1, 2019, to December 31, 2023, evaluated the administration in line with state laws under Act 205. It assessed areas such as state aid deposits, employer and employee contributions, and actuarial valuations, revealing two main findings: inadequate record-keeping and improper funding […]

April 3, 2025

Lower Allen Township Non-Uniformed Pension Plan – Cumberland County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for the Lower Allen Township Non-Uniformed Pension Plan for January 2019 to December 2023. The audit assessed the plan’s administration against state laws, regulations, contracts, and policies, as required by the Municipal Pension Plan Funding Standard and Recovery Act. Key audit areas included verifying proper state aid deposits, assessing employer […]

March 20, 2025

West Pennsboro Volunteer Firemen’s Relief Association – Cumberland County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit of the West Pennsboro Volunteer Firemen’s Relief Association (WFRA) for January 1, 2021, to December 31, 2023, assessed corrective actions taken on prior findings and overall compliance with state laws, contracts, bylaws, and administrative procedures. The audit confirmed that the WFRA addressed one previous finding concerning meeting minutes but failed to correct […]

March 19, 2025

Borough of Mechanicsburg – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Borough of Mechanicsburg’s Liquid Fuels Tax Fund covers the period from January 1, 2022, to December 31, 2023. The responsibility of the municipality’s management is to present Forms MS-965 in compliance with criteria outlined in the report’s Background section and the Department of Transportation’s Publication 9. Conducted according to […]

March 18, 2025

Cumberland County – Liquid Fuels, Act 44, and Act 89 Tax Funds and County Fee for Local Use Fund for the Period January 1, 2021 to December 31, 2023

An independent auditor examined Cumberland County’s Liquid Fuels Tax Fund, Act 44 and Act 89 Tax Funds, and County Fee for Local Use Funds for the period of January 1, 2021, to December 31, 2023. The examination aimed to ensure these funds are reported according to Pennsylvania Department of Transportation’s criteria. Conducted according to standards […]

March 12, 2025

Silver Spring Township Police Pension Plan – Cumberland County – Audit Period Ended December 31, 2023

A compliance audit of the Silver Spring Township Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on its administration in line with state laws, contracts, and local policies. The audit covered the period from January 1 to December 31, 2023, analyzing state aid allocation, employer and employee […]

March 12, 2025

Silver Spring Township Non-Uniformed Employees Pension Plan – Cumberland County – Audit Period Ended December 31, 2023

The compliance audit of the Silver Spring Township Non-Uniformed Employees Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), evaluated several aspects of the plan’s administration from January 1, 2023, to December 31, 2023. The audit’s objective was to assess if the pension plan adhered to applicable state laws, […]

March 11, 2025

Borough of Camp Hill – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Borough of Camp Hill in Cumberland County, Pennsylvania, examined the Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2023. The report aimed to verify whether the municipality’s financial statements comply with specified criteria, based on forms MS-965 with adjustments. Conducted in accordance with […]

March 11, 2025

Township of West Pennsboro – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

An independent auditor’s report examines West Pennsboro Township’s Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2023, assessing compliance with Pennsylvania Department of Transportation standards and the American Institute of Certified Public Accountants, along with government auditing standards. The Forms MS-965, with adjustments, were reviewed to determine if they accurately reflected fund […]

March 10, 2025

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

The Independent Auditor’s Report for the Township of Hampden, Cumberland County, Pennsylvania, examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2023. Conducted according to attestation standards established by the American Institute of Certified Public Accountants and Government Auditing Standards, the audit […]

AuditsAudit County: Cumberland County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General