A compliance audit was conducted on the Liquid Fuels Tax Fund for the Borough of Darby, Delaware County, PA, covering the period of January 1, 2024, to December 31, 2025. The audit assessed the Borough’s adherence to PennDOT’s criteria, including the receipt, expenditure, and reporting of these funds. Various procedures were performed such as analyzing […]
A compliance audit was conducted on the Liquid Fuels Tax Fund in the Borough of Upland, Delaware County, for the period January 1, 2024, to December 31, 2025, as per 75 Pa.C.S. § 9010 requirements. The audit aimed to verify municipal compliance with PennDOT’s Publication 9 criteria on fund receipt, expenditure, and reporting. By examining […]
An audit was conducted on the Liquid Fuels Tax Fund of the Borough of Collingdale, Delaware County, Pennsylvania, for the period between January 1, 2023, and December 31, 2024. The audit aimed to verify compliance with Pennsylvania Department of Transportation’s (PennDOT) standards on the receipt, expenditure, and reporting of Liquid Fuels Tax Fund monies. Key […]
A compliance audit was conducted on District Court 32-1-22, Delaware County, Pennsylvania, for the period January 1, 2021, to December 31, 2024, to review compliance with state laws, regulations, and AOPC policies on collections on behalf of the Commonwealth. The audit faced limitations due to restricted access to some documentation and cases involving juvenile, expunged, […]
The compliance audit of the Upper Chichester Volunteer Fire Department Relief Association for January 1, 2023, to December 31, 2025, revealed that the association largely complied with applicable state laws, bylaws, and procedures concerning the receipt and expenditure of state aid, with two exceptions noted: insufficient surety bond coverage and inadequate meeting minutes documentation. The […]
The compliance audit conducted by the Department of Transportation evaluated the Township of Ridley, Delaware County, focusing on the use of Liquid Fuels Tax Fund money from January 1, 2024, to December 31, 2025, according to 75 Pa.C.S. § 9010. The audit assessed whether the township adhered to the criteria laid out in PennDOT’s Publication […]
An audit of the City of Chester’s Liquid Fuels Tax Fund for 2023-2025 was conducted to assess compliance with Pennsylvania Department of Transportation’s (PennDOT) requirements as stated in Publication 9. The process involved reviewing the municipality’s financial documents and adjustments, ensuring proper reporting and classification of expenditures, totaling $3,113,977.71, and confirming timely deposits of state […]
The compliance audit of the Office of Judicial Support, Prothonotary, Delaware County, Pennsylvania, was conducted for the period from January 1, 2021, to December 31, 2024. The audit aimed to ensure that all moneys collected on behalf of the Commonwealth were correctly assessed, reported, and promptly remitted, as required by Sections 401(b) and 401(d) of […]
A compliance audit was conducted for District Court 32-2-54 in Delaware County, Pennsylvania, covering January 1, 2021, to December 31, 2024, as required by Section 401(c) of The Fiscal Code. The audit focused on whether the court complied with state laws and Administrative Office of Pennsylvania Courts (AOPC) policies related to the proper assessment, reporting, […]
The report outlines the procedures undertaken to determine Riddle Memorial Hospital’s eligibility for the 2027 Tobacco Settlement Payment from Pennsylvania’s Department of Human Services (DHS). The Tobacco Settlement Act, amended in 2001, enables hospitals to receive payments for uncompensated care services via two approaches: uncompensated care or extraordinary expenses. Riddle Memorial submitted 18 potentially eligible […]