A compliance audit was conducted for the Township of Banks, Indiana County, Pennsylvania, focusing on its Liquid Fuels Tax Fund for the period of January 1, 2024, to December 31, 2024, as required by 75 Pa.C.S. § 9010. The audit aimed to assess whether the township adhered to PennDOT’s Publication 9 criteria regarding the receipt, […]
The audit reviewed the Fine Wine and Good Spirits Store 3206 in Indiana, Pennsylvania, for the period from June 27, 2025, to May 4, 2026. The audit, mandated by the Pennsylvania Liquor Code, assessed compliance with PLCB operating procedures but was not a formal audit. It included an inventory count, a review of financial transactions […]
The audit of the Liquid Fuels Tax Fund of the Borough of Ernest, Indiana County, Pennsylvania, covers the period from January 1, 2024, to December 31, 2024. The audit was conducted following attestation standards, assessing whether the municipality’s Form MS-965 With Adjustments was presented in accordance with the criteria set by the Pennsylvania Department of […]
The compliance audit of the Glen Campbell Volunteer Fire Company Relief Association, covering January 1, 2023, to December 31, 2025, aimed to verify corrective actions and compliance with the VFRA Act and other relevant regulations. The audit found that the association appropriately addressed previous issues and generally complied with applicable laws. However, two significant findings […]
The audit of Fine Wine and Good Spirits Store 3202 reviewed store operations from June 25, 2025, to April 21, 2026. The audit reviewed the store’s compliance with PLCB procedures, covering inventory counts, financial deposits, performance reports, and capital assets verification. The audit also included testing sales processes, tax-exempt sales, minor challenges, system prices, register […]
The audit examined the Liquid Fuels Tax Fund for the Township of Grant, Indiana County, from January 1, 2022, to December 31, 2024. The report highlighted issues such as noncompliance with advertising and bidding requirements, related party transactions, and non-permissible expenditures. Specifically, the township spent $47,650 on a truck without bidding, $8,575 on related party […]
The audit for the Township of Green, Indiana County, Pennsylvania, for the Liquid Fuels Tax Fund examines the Form MS-965 With Adjustments for the period from January 1, 2024, to December 31, 2024. The report states that the municipality’s management is responsible for presenting this form in accordance with specified criteria. The audit was conducted […]
A compliance audit was performed on the Liquid Fuels Tax Fund of the Borough of Homer City, Indiana County, for the period January 1, 2024, to December 31, 2024. This audit aimed to assess adherence to PennDOT’s regulations concerning the handling of these funds. The audit included examining Form MS-965 submissions, verifying internal controls, and […]
The audit reviewed the Forms MS-965 with Adjustments for the Township of Armstrong’s Liquid Fuels Tax Fund, from January 1, 2023, to December 31, 2024. Conducted per the standards of the American Institute of Certified Public Accountants, the audit aimed to ensure these forms align with the criteria set by the Pennsylvania Department of Transportation’s […]
The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3203 in Clymer, Pennsylvania, was audited for operations between February 4, 2025, and December 10, 2025. Conducted per statutory authority, the audit aimed to ensure compliance with PLCB operating procedures without adherence to professional auditing standards. The examination included inventory counts, verification of transactions, […]