A compliance audit of the Township of Jones, Elk County, for the period January 1, 2024, to December 31, 2024, was conducted to ensure adherence to the criteria outlined in PennDOT’s Publication 9 regarding the use of Liquid Fuels Tax Fund money. The audit verified records through Form MS-965, communication with municipal officials, and analyses […]
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Highland, Elk County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. The audit aimed to review compliance with criteria outlined in PennDOT’s Publication 9 and related legislative requirements. Key procedures included reviewing the municipality’s financial submissions and […]
A compliance audit was conducted on the Ridgway Borough Police Pension Plan in Elk County, Pennsylvania, to evaluate administration compliance with state laws, regulations, and local policies. The audit, under the Municipal Pension Plan Funding Standard and Recovery Act, covered state aid deposits, employer and employee contribution calculations, benefit payments, and actuarial valuation report submissions […]
A compliance audit was conducted on the Ridgway Borough Non-Uniformed Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act. This audit focused on the proper administration of the pension plan in line with state laws, regulations, contracts, procedures, and policies for the year 2025. Key aspects examined included the accuracy and timeliness […]
A compliance audit of the Liquid Fuels Tax Fund for the Township of Jay, Elk County, Pennsylvania, was conducted for the period from January 1, 2024, to December 31, 2024, to assess adherence to PennDOT’s criteria for managing such funds. The audit involved reviewing municipal financial records, including Form MS-965, to ensure proper receipt, expenditure, […]
A compliance audit was performed on the Liquid Fuels Tax Fund of Benezette Township, Elk County, for 2024. The audit aimed to verify compliance with PennDOT criteria for fund management. Using procedures that included reviewing the municipality’s Form MS-965, internal control checks, and expenditure testing, an audit determined full compliance. Adjustments were proposed to correct […]
A compliance audit of the Fox Township Non-Uniformed Pension Plan in Elk County, Pennsylvania, was conducted under the authority of Act 205 of 1984. The audit aimed to ensure the plan’s administration adhered to state laws, regulations, contracts, procedures, and local ordinances. This inspection covered various aspects for the period January 1, 2025, to December […]
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Ridgway, Elk County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. The audit aimed to assess adherence to Pennsylvania Department of Transportation’s (PennDOT) Publication 9 criteria for handling Liquid Fuels Tax Fund money. The audit included examining […]
The compliance audit of the Horton Township Volunteer Firemen’s Relief Association in Elk County, Pennsylvania, conducted for the period January 1, 2023, to December 31, 2024, found general adherence to relevant state laws, contracts, bylaws, and administrative procedures related to state aid and expenditures. However, two significant issues were identified: an overpayment on a loan […]
A compliance audit of the Liquid Fuels Tax Fund for the Township of Ridgway, Elk County, Pennsylvania, was conducted for the period January 1, 2024, to December 31, 2024, as required by 75 Pa.C.S. § 9010. The purpose was to ascertain compliance with PennDOT’s Publication 9 concerning receipt, expenditure, and reporting of Liquid Fuels Tax […]