AuditsAudit County: Lehigh County

North Whitehall Township Volunteer Firemen’s Relief Association of Lehigh County, State of Pennsylvania – Audit Period January 1, 2022 to December 31, 2023

A compliance audit was conducted on the North Whitehall Township Volunteer Firemen’s Relief Association of Lehigh County, Pennsylvania for January 1, 2022, to December 31, 2023. The audit aimed to verify compliance with state laws and procedures regarding the receipt and expenditure of state aid. Conducted under the VFRA Act and other state regulations, it […]

District Court 31-1-05 – Lehigh County – Audit Period January 1, 2020 to December 31, 2023

A limited procedures engagement (LPE) was conducted for District Court 31-1-05 in Lehigh County, Pennsylvania, covering January 1, 2020, to December 31, 2023. This review aimed to assess whether the court correctly assessed, reported, and promptly remitted moneys collected on behalf of the Commonwealth. The procedures involved matching data from the Administrative Office of Pennsylvania […]

Lehigh County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021 to 2023

In March 2025, the fiscal reports for Lehigh County’s Children and Youth Agency were amended and submitted for review to the Lehigh County Executive, Phillips Armstrong, following a certification of commonwealth expenditures incurred during fiscal years 2021-2022 and 2022-2023. This engagement, based on the Act 148 Invoice Packages, aimed to ensure compliance with state provisions […]

Upper Macungie Township Volunteer Firemen’s Relief Association – Lehigh County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit was conducted on the Upper Macungie Township Volunteer Firemen’s Relief Association for January 1, 2021, to December 31, 2023. The audit aimed to verify corrective actions from the prior audit and evaluate compliance with state laws, contracts, and administrative procedures regarding state aid and fund utilization. While the association successfully addressed three […]

Borough of Emmaus – Lehigh County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Borough of Emmaus in Lehigh County, Pennsylvania underwent an attestation engagement for its Liquid Fuels Tax Fund, covering the period from January 1, 2023, to December 31, 2023. The independent auditor’s report examined the Form MS-965 With Adjustments to verify alignment with the Pennsylvania Department of Transportation’s standards as detailed in Publication 9. The […]

Township of Heidelberg – Lehigh County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

An independent auditor examined the Township of Heidelberg’s Liquid Fuels Tax Fund for 2023, reviewing Form MS-965 With Adjustments. The examination followed standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit focused on whether the financial reporting met specified criteria and assessed risks of material misstatement. The audit also […]

Township of Lower Macungie – Lehigh County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report for the Township of Lower Macungie’s Liquid Fuels Tax Fund for 2023 examines the Form MS-965 with adjustments. The auditors, adhering to attestation standards, evaluated the form’s compliance with Pennsylvania Department of Transportation requirements, expressing a positive opinion on its presentation. The report identifies a significant deficiency in internal control related […]

Borough of Fountain Hill – Lehigh County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Borough of Fountain Hill, Lehigh County, Pennsylvania evaluated the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2023. The examination followed attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The […]

Salisbury Township Police Pension Plan – Lehigh County – Audit Period Ended December 31, 2023

Salisbury Township Non-Uniformed Employees’ Defined Contribution Pension Plan – Lehigh County – Audit Period June 1, 2019 to December 31, 2023