AuditsAudit County: Lancaster County

October 9, 2025

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

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Borough of Adamstown, Pennsylvania, for 2023-2024. The evaluation, following American Institute of Certified Public Accountants and Government Auditing Standards, ensures compliance with criteria established by the Department of Transportation’s Publication 9 and assesses the risk of material misstatements. The fund distributes annual state […]

October 8, 2025

Brickerville Firefighters Relief Association of the Brickerville Fire Company, No. 1 – Lancaster County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Brickerville Firefighters Relief Association, for January 1, 2022, to December 31, 2024, assessed adherence to state laws, contracts, and procedures governing state aid and fund expenditure. The audit revealed compliance except for three issues: an unauthorized expenditure on a salt spreader, a savings account registered under another entity’s tax ID, […]

October 3, 2025

West Earl Township Police Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the West Earl Township Police Pension Plan was conducted in accordance with the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The main objectives were to verify if corrective actions from the previous report were implemented and if the pension plan was managed in compliance with state […]

October 3, 2025

West Earl Township Non-Uniformed Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the West Earl Township Non-Uniformed Pension Plan by the Auditor General under the authority of Act 205, assessing if municipal officials addressed previous findings and followed state laws and policies. The audit reviewed state aid deposits, employer contributions, retirement benefits, and compliance with plan regulations from 2023 to 2024. […]

October 2, 2025

Maytown/East Donegal Township Firemen’s Relief Association – Lancaster County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit was conducted on the Maytown/East Donegal Township Firemen’s Relief Association for January 1, 2021, to December 31, 2023. The audit, not conducted under Government Auditing Standards, aimed to assess if previous audit findings had been addressed and if compliance with relevant laws and regulations regarding state aid and funds use was maintained. […]

October 2, 2025

Fine Wine & Good Spirits #3619 – Willow Street, Lancaster County – For the Period August 7, 2024 to August 25, 2025

The examination report of the Fine Wine and Good Spirits Store 3619, conducted by the Pennsylvania Department of the Auditor General for the period from August 7, 2024, to August 25, 2025, found overall compliance with the Pennsylvania Liquor Control Board (PLCB) operating procedures, aside from two key issues. First, an inventory discrepancy exceeding $200 […]

September 26, 2025

East Petersburg Fire Company No. 1 Relief Association – Lancaster County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

A Limited Procedures Engagement was conducted on the East Petersburg Fire Company No. 1 Relief Association for January 1, 2021, to December 31, 2024. The engagement was authorized by Pennsylvania state law, focusing on whether funds were appropriately expended and state aid correctly deposited following the Volunteer Firefighters’ Relief Association Act and Act 205. The […]

September 24, 2025

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

An independent auditor conducted an examination of the Liquid Fuels Tax Fund for the Township of Salisbury, Lancaster County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2024. The examination reviewed Forms MS-965 with adjustments and adhered to standards of the American Institute of Certified Public Accountants and the Government Auditing Standards. […]

September 22, 2025

Lancaster General Hospital – Lancaster County – Tobacco Settlement Payment Data for Year 2026

Lancaster General Hospital participated in a review under the Tobacco Settlement Program, established by the Tobacco Settlement Act of 2001, which compensates hospitals for uncompensated care. The hospital submitted details of its extraordinary expense claims for fiscal year 2024 to the Department of Human Services (DHS) via the Pennsylvania Health Care Cost Containment Council (PHC4). […]

September 18, 2025

West Hempfield Fire & Rescue Company Firefighters Relief Association – Lancaster County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit of the West Hempfield Fire & Rescue Company Firefighters Relief Association for January 1, 2021, to December 31, 2023, aimed to assess the implementation of prior audit corrective actions and compliance with state laws regarding state aid and expenditures. The audit, which adhered to VFRA Act guidelines, concluded that the association largely […]