AuditsAudit County: Elk County

Fox Township Firemen’s Relief Association – Elk County – Audit Period January 1, 2021 to December 31, 2023

A Limited Procedures Engagement (LPE) was conducted for the Fox Township Firemen’s Relief Association in Elk County, Pennsylvania, covering the period from January 1, 2021, to December 31, 2023. The LPE aimed to verify whether the association properly expended funds and correctly deposited state aid according to the Volunteer Firefighters’ Relief Association Act and Act […]

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

The independent auditor conducted an examination of the Borough of Ridgway’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period January 1, 2022, to December 31, 2023. The examination was in accordance with standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The objective was to assess if the […]

Penn Highlands Elk – Elk County – Tobacco Settlement Payment Data for the Year 2026

The Tobacco Settlement Program review for Penn Highlands Elk focused on determining the eligibility of the hospital for 2026 subsidy payments based on uncompensated care. Procedures were established to verify claims and data accuracy, particularly for extraordinary expense claims and inpatient/MediCare Assistance (MA) days. The review found no eligible extraordinary expense claims for the fiscal […]

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

The Independent Auditor’s Report for the Township of Benezette, Elk County, Pennsylvania, reviews the Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2023. The examination, conducted according to American Institute of Certified Public Accountants and Government Auditing Standards, evaluates the fairness of the Forms MS-965 with Adjustments as prepared […]

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

The independent auditor conducted an examination of the Forms MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the Township of Highland, Elk County, Pennsylvania, covering January 1, 2022, to December 31, 2023. The audit adhered to established standards, aiming to ensure the forms are presented correctly per the Pennsylvania Department of Transportation’s […]

Township of Millstone – Elk County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report for the Township of Millstone, Elk County, Pennsylvania, covers the Liquid Fuels Tax Fund from January 1, 2020, to December 31, 2023. The report examines Forms MS-965 With Adjustments, focusing on compliance with Pennsylvania Department of Transportation requirements. Notable findings include noncompliance in procurement procedures: a $20,000 down payment and $500 […]

Township of Ridgway – Elk County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The independent auditor’s report for the Township of Ridgway, Elk County, Pennsylvania, covers an examination of the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2020, to December 31, 2023. The audit was conducted in line with standards set by the American Institute of Certified Public Accountants and Government Auditing […]

Township of Jay – Elk County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of Jay Township, Elk County, Pennsylvania, for the period from January 1, 2019, to December 31, 2023. The municipality’s management is responsible for presenting Forms MS-965 with Adjustments according to the criteria outlined in the background section and in accordance with the Department of Transportation’s […]

Penn Highlands Elk – Elk County – Tobacco Settlement Payment Data for Year 2025

The Highland Township Volunteer Fireman’s Relief Association – Elk County – Audit Period January 1, 2021 to December 31, 2023