AuditsAudit County: Jefferson County

Punxsutawney Area Hospital – Jefferson County – Tobacco Settlement Payment Data for Year 2026

The Punxsutawney Area Hospital is involved in the Tobacco Settlement Program, which provides payments to hospitals for uncompensated care services as mandated by the Tobacco Settlement Act of 2001. To qualify for payments, hospitals can use either the uncompensated care or extraordinary expense approach. The Department of Human Services (DHS) enlisted procedures to verify eligibility […]

Borough of Reynoldsville – Jefferson County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The independent auditor’s report examines the Borough of Reynoldsville’s Liquid Fuels Tax Fund for January 2023 to December 2024, per Forms MS-965 with Adjustments. The audit, conducted following standards by the American Institute of Certified Public Accountants and Government Auditing Standards, verified the forms were presented accurately and appropriately. The report assesses the municipality’s compliance […]

Reynoldsville Borough Police Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Reynoldsville Borough Police Pension Plan, conducted under Act 205 authority, aimed to determine if the plan was administered in compliance with state laws, regulations, and local policies for 2024. The audit ensured state aid was properly deposited and assessed the accuracy of employer and employee contributions. It verified compliance with […]

Reynoldsville Borough Non-Uniformed Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Reynoldsville Borough Non-Uniformed Pension Plan was conducted in accordance with the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to verify whether previous recommendations were implemented and ensure the plan was in compliance with applicable state laws and regulations. The audit covered a […]

Jefferson County Clerk of the Court of Common Pleas/Prothonotary – Audit Period January 1, 2019 to December 31, 2022

A compliance audit of the Clerk of the Court of Common Pleas/Prothonotary in Jefferson County, Pennsylvania, covering January 1, 2019, to December 31, 2022, was conducted to ensure funds were correctly assessed, reported, and remitted per state laws (Sections 401(b) and (d) of The Fiscal Code). The audit found that while the Office generally complied […]

Pine Creek Township Non-Uniformed Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Pine Creek Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to determine whether municipal officials had addressed previous audit findings and whether the plan was administered in compliance with relevant laws and regulations. The audit evaluated the proper management of state aid, […]

Punxsutawney Borough Police Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Punxsutawney Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, evaluated whether the plan adhered to relevant laws, regulations, and policies. The audit verified the proper determination and deposit of state aid, employer, and employee contributions, and confirmed that no benefit calculations were prepared […]

Punxsutawney Borough Non-Uniformed Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Punxsutawney Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, reviewed the plan’s administration to December 31, 2024, to ensure compliance with state laws, regulations, contracts, and policies. The audit assessed areas such as state aid deposits, employer contributions, and the accurate calculation and […]

Borough of Sykesville – Jefferson County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Independent Auditor’s Report examined the Liquid Fuels Tax Fund Forms MS-965 with adjustments for the Borough of Sykesville from January 1, 2023, to December 31, 2024. The audit was conducted according to the attestation standards set by the American Institute of Certified Public Accountants and the Government Auditing Standards. The report concluded that the […]

Township of McCalmont – Jefferson County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024