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PA Department of the Auditor General

Isabella Volunteer Firemen’s Relief Association – Fayette County – Audit Period January 1, 2019 to June 30, 2025

A compliance audit of the Isabella Volunteer Firemen’s Relief Association in Fayette County, Pennsylvania, intended for the period from January 1, 2019, to June 30, 2025, revealed significant issues due to the lack of cooperation from the association’s officials. The audit aimed to review corrective actions from a prior audit and compliance with state laws, […]

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City of Connellsville – Fayette County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the City of Connellsville, Fayette County, Pennsylvania, for January 1, 2024, to December 31, 2025, was conducted to assess adherence to criteria in 75 Pa.C.S. § 9010 and PennDOT’s Publication 9. The audit procedures involved examining municipal records, internal controls, expenditure transactions, and timely deposit […]

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Collier Volunteer Fire Department Relief Association – Fayette County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Collier Volunteer Fire Department Relief Association, covering January 1, 2021, to December 31, 2024, was conducted under Pennsylvania state law. The audit aimed to assess compliance with state laws, contracts, bylaws, and procedures regarding the receipt and expenditure of state aid. However, the audit faced significant challenges due to a […]

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Allison #2 V.F.D. Firemen’s Relief Association – Fayette County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2025

A Limited Procedures Engagement (LPE) was conducted on the Allison #2 V.F.D. Firemen’s Relief Association in Fayette County, Pennsylvania, for the period January 1, 2022, to December 31, 2025. This engagement, authorized by the Commonwealth of Pennsylvania’s Constitution and other state laws, aimed to ensure funds were expended according to the Volunteer Firefighters’ Relief Association […]

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Normalville Area Volunteer Fire Department Relief Association – Fayette County – Audit Period January 1, 2022 to December 31, 2025

The compliance audit of the Normalville Area Volunteer Fire Department Relief Association, Fayette County, Pennsylvania, covering January 1, 2022, to December 31, 2025, aimed to assess corrective actions on previous findings and compliance with relevant state laws and procedures. The audit noted that the relief association implemented measures to address one prior finding but failed […]

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Penn Highlands Connellsville – Fayette County – Tobacco Settlement Payment Data Year 2027

The report outlines the audit of Penn Highlands Connellsville’s eligibility under the Tobacco Settlement Program for 2027, guiding payments for uncompensated care services. The assessment involved reviewing claims for extraordinary expenses and inpatient days to ensure adherence to program criteria. The analysis revealed that a reported extraordinary expense claim did not qualify due to payment […]

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South Union Township Non-Uniformed Union Pension Plan – Fayette County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the South Union Township Non-Uniformed Union Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assured that the plan was administered in accordance with state laws, regulations, and policies. Covering the year 2025, the audit verified proper deposit and calculation of state aid and employer contributions according […]

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Dawson Volunteer Firemen’s Relief Association, of Dawson Pennsylvania – Fayette County – Audit Period January 1, 2022 to December 31, 2025

The compliance audit of the Dawson Volunteer Firemen’s Relief Association covered the period from January 1, 2022, to December 31, 2025, focusing on corrective actions from a prior audit and adherence to relevant laws, contracts, bylaws, and procedures related to state aid and fund expenditure. Conducted under the authority of Pennsylvania’s constitution and laws, the […]

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Connellsville Township Non-Uniformed Union Pension Plan – Fayette County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Connellsville Township Non-Uniformed Union Pension Plan was conducted under the authority derived from the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to verify the plan’s compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. The review covered whether state aid […]

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Connellsville Township Police Pension Plan – Fayette County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Connellsville Township Police Pension Plan in Fayette County, Pennsylvania, was conducted following the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to determine if the pension plan complied with applicable state laws, regulations, contracts, administrative procedures, and local ordinances. It covered transactions from […]

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Pennsylvania Department
of the Auditor General