The compliance audit of the Jefferson Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to assess whether the plan was managed according to state laws, regulations, and policies. The audit covered January 1, 2022, to December 31, 2024, and confirmed compliance except […]
The Limited Procedures Engagement (LPE) of the Newell Volunteer Firemen’s Relief Association was conducted for the period January 1, 2021, to December 31, 2024, to determine if funds were expended for authorized purposes and state aid funds deposited as required by the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The investigation involved […]
The compliance audit of the Bullskin Township Non-Uniformed Union Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with state laws, regulations, contracts, and local policies for the period January 1, 2024, to December 31, 2024. The audit confirmed that state aid was properly deposited and employer contributions were […]
The compliance audit for Bullskin Township’s Non-Uniformed Pension Plan, in accordance with the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s adherence to state regulations and prior corrective actions. Conducted outside the Government Auditing Standards, the audit focused on two objectives: whether past recommendations were addressed and if the plan complied with […]
The independent auditor examined the Form MS-965 for the Liquid Fuels Tax Fund of the Township of Henry Clay for 2023, as prepared by township management in accordance with specified criteria. The audit identified several findings: undocumented credit card expenditures of $556.77, an excess transfer of $8,387.00 to the General Fund beyond permissible limits, and […]
An independent audit was conducted on the Liquid Fuels Tax Fund for the Borough of Masontown, Fayette County, Pennsylvania, for the period of January 1, 2023, to December 31, 2023. The audit, performed in accordance with standards from the American Institute of Certified Public Accountants and Government Auditing Standards, assessed whether Form MS-965 With Adjustments […]
The Independent Auditor’s Report for the Borough of Fairchance in Fayette County, Pennsylvania, examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for 2023. The municipality’s management is responsible for presenting this form based on criteria from the Pennsylvania Department of Transportation’s Publication 9. The auditor’s task was to express an opinion […]
The Borough of Point Marion’s Liquid Fuels Tax Fund for 2022-2023 was independently audited, evaluating Form MS-965 With Adjustments. The audit ensured compliance with Pennsylvania Department of Transportation’s criteria, based on American Institute of Certified Public Accountants and Government Auditing Standards. A significant issue noted was non-reimbursement of $35,893.82 to the municipality’s Liquid Fuels Tax […]
An independent auditor examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Nicholson, covering the fiscal year 2023. The auditor’s responsibility was to provide an opinion on whether the form complied with Pennsylvania Department of Transportation’s standards under Government Auditing Standards. Following procedures to assess risks of material […]
The compliance audit of the North Union Township Volunteer Fire Department Relief Association for January 1, 2021, to December 31, 2023, assessed corrective actions on previous findings and the association’s adherence to state laws and regulations concerning state aid and fund expenditures. The audit, not conforming to Government Auditing Standards, concluded that proper corrective actions […]