A Limited Procedures Engagement (LPE) was conducted on the Mocanaqua Volunteer Fireman’s Relief Association for the period from January 1, 2021, to December 31, 2023, as per the requirements of the Commonwealth of Pennsylvania’s VFRA Act and Act 205 of 1984. The engagement focused on verifying the proper use and deposition of state funds, with […]
A compliance audit of the Freeland Borough Police Pension Plan, covering January 1, 2020, to December 31, 2023, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to check if previous recommendations were implemented and ensure the pension plan adhered to laws and regulations. The audit found that the […]
A compliance audit was conducted on the Freeland Borough Non-Uniformed Pension Plan for the period from January 1, 2020, to December 31, 2023. The audit aimed to verify if the plan was managed in compliance with applicable state laws, regulations, and policies, and if corrective actions from prior findings were implemented. The audit revealed that, […]
A compliance audit of the Dallas Borough Police Pension Plan was conducted for the period from January 1, 2020, to December 31, 2023. The audit, carried out under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess whether the pension plan was managed according to relevant state laws, regulations, contracts, procedures, and […]
A compliance audit of the Dallas Borough Non-Uniformed Pension Plan was conducted for the period from January 1, 2020, to December 31, 2023. This audit aimed to assess compliance with state laws, regulations, and local policies. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, the audit evaluated proper state […]
The independent auditor’s report examines the Forms MS-965 with adjustments for the Liquid Fuels Tax Fund of New Columbus Borough, Luzerne County, covering January 1, 2022, to December 31, 2023. Responsibility for presenting these forms per specific criteria lies with the municipality’s management, while the auditor’s role is to express an opinion based on the […]
The independent auditor’s report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Jenkins, Luzerne County, for 2023. The report verifies that the form complies with the Pennsylvania Department of Transportation’s requirements. The audit was performed per Government Auditing Standards, ensuring reasonable assurance that the form is presented […]
The independent auditor’s report examines the Liquid Fuels Tax Fund for the Township of Huntington, Luzerne County, Pennsylvania, for 2023. The auditors reviewed Form MS-965 with Adjustments to ensure compliance with Pennsylvania’s Department of Transportation’s requirements. They found the Form to be materially accurate according to the criteria outlined in the Department’s Publication 9. Although […]
The Independent Auditor’s Report for the Township of Kingston, Luzerne County, Pennsylvania, covers the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2023. The auditors examined Form MS-965 With Adjustments, prepared by the municipality’s management according to criteria described in the Background section and standards set by the Department of Transportation’s Publication […]
The independent auditor examined the Liquid Fuels Tax Fund of the Township of Lehman, Luzerne County, for the year 2023, and concluded that it complied with the criteria set by the Pennsylvania Department of Transportation. The audit, conducted according to Government Auditing Standards, aimed to evaluate if Form MS-965 was accurately presented. The audit found […]