AuditsAudit County: Lehigh County

April 7, 2025

Coplay Borough Non-Uniformed Pension Plan – Lehigh County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted on the Coplay Borough Non-Uniformed Pension Plan for the period from January 1, 2020, to December 31, 2023, in accordance with Act 205, which requires periodic audits for municipalities receiving state aid. The audit objectives were to ensure corrective actions from prior findings were implemented and to confirm compliance with […]

April 7, 2025

Coplay Borough Non-Uniformed Union Pension Plan – Lehigh County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Coplay Borough Non-Uniformed Union Pension Plan, covering January 1, 2020, to December 31, 2023, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit checked whether municipal officials addressed prior findings and verified compliance with relevant laws, regulations, and local policies. The audit […]

April 7, 2025

Coplay Borough Police Pension Plan – Lehigh County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Coplay Borough Police Pension Plan, covering January 1, 2020, to December 31, 2023, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions from prior reports and ensure compliance with relevant laws and regulations. Key findings showed general […]

April 1, 2025

City of Allentown – Lehigh County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The independent auditor’s report examines the Liquid Fuels Tax Fund of the City of Allentown, Pennsylvania, for the period January 1, 2021, to December 31, 2023. The municipality’s management is responsible for handling the Forms MS-965 according to set criteria, while the auditor’s role is to express an opinion on these forms’ accuracy. The examination […]

March 25, 2025

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 […]

March 12, 2025

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 […]

March 11, 2025

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 […]

March 11, 2025

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 […]

February 11, 2025

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 […]

February 10, 2025

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 […]

AuditsAudit County: Lehigh County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General