AuditsAudit County: Delaware County

September 18, 2025

The Clifton Heights Volunteer Firefighters’ Relief Association – Delaware County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted for The Clifton Heights Volunteer Firefighters’ Relief Association in Delaware County, Pennsylvania, covering January 1, 2021, to December 31, 2024. The audit aimed to assess if funds were expended according to authorized purposes and state aid funds were correctly deposited as per the VFRA Act and Act 205 […]

September 11, 2025

Borough of Rose Valley – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Independent Auditor’s Report for the Borough of Rose Valley, Delaware County, Pennsylvania, details an examination of Forms MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The municipality is responsible for presenting these forms in line with criteria set by the Department […]

September 11, 2025

District Court 32-1-21 – Delaware County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for District Court 32-1-21 in Delaware County, Pennsylvania, covering January 1, 2019, to December 31, 2023, as required by The Fiscal Code. The audit aimed to verify the court’s adherence to state laws, regulations, and AOPC policies in managing Commonwealth funds. Procedures included validating data from the AOPC and PA […]

September 9, 2025

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

The Independent Auditor’s Report for the Township of Concord, Delaware County, Pennsylvania, addresses the examination of the Forms MS-965 with adjustments regarding the Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The report follows attestation standards and governmental auditing guidelines to assess the financial data’s presentation in accordance […]

September 9, 2025

District Court 32-2-43 – Delaware County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for District Court 32-2-43 in Delaware County, Pennsylvania, covering January 1, 2019, to December 31, 2023. The audit aimed to assess the court’s adherence to state laws, regulations, and AOPC policies regarding the collection and disbursement of moneys owed to the Commonwealth. Procedures included verifying data from the AOPC and […]

September 9, 2025

Fine Wine & Good Spirits #2324 – Holmes, Delaware County – For the Period June 12, 2024 to June 24, 2025

The Auditor General’s examination of Fine Wine and Good Spirits Store 2324 in Pennsylvania, covering June 12, 2024, to June 24, 2025, assessed compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. The examination highlighted three main findings, all repeat issues from prior examinations: 1. Inventory Discrepancy: Five liquor codes showed inventory discrepancies exceeding $200 […]

September 9, 2025

Fine Wine & Good Spirits #2320 – Havertown, Delaware County – For the Period October 30, 2024 to July 21, 2025

The examination report for the Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 2320 covers operations from October 30, 2024, to July 21, 2025. Conducted by the Department of the Auditor General, it aimed to verify compliance with PLCB procedures and revealed two main findings. Finding No. 1 details an inventory discrepancy exceeding […]

September 4, 2025

Yeadon Fire Company #1 Relief Association – Delaware County – Limited Procedures Engagement for the Period January 1, 2021 To December 31, 2024

The Limited Procedures Engagement (LPE) for Yeadon Fire Company #1 Relief Association, spanning from January 1, 2021, to December 31, 2024, aimed to verify the lawful expenditure of funds and proper deposit of state aid, as mandated by the VFRA Act and Act 205 of 1984. The engagement reviewed financial records, totaling $318,104 in expenditures, […]

August 18, 2025

Township of Nether Providence – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report for the Township of Nether Providence, Delaware County, Pennsylvania, examines Forms MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the period between January 1, 2021, and December 31, 2023. Conducted under standards from the American Institute of Certified Public Accountants and Government Auditing Standards, the audit aims to […]

August 17, 2025

Fine Wine & Good Spirits #2301 – Broomall, Delaware County – For the Period March 29, 2024 to June 12, 2025

An examination of Licensee Service Center 2301, operated by the Pennsylvania Liquor Control Board (PLCB), was conducted for the period from March 29, 2024, to June 12, 2025. The review aimed to ensure compliance with PLCB operating procedures. Key procedures included inventory audits, financial record checks, compliance with internal controls, and asset verification. The examination […]

AuditsAudit County: Delaware County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General