A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Hollenback, Luzerne County, Pennsylvania, for the period from January 1, 2024, to December 31, 2025. The audit aimed to ensure the municipality adhered to PennDOT’s Publication 9 criteria regarding the handling of Liquid Fuels Tax Fund money. The procedures involved […]
The compliance audit of the Exeter Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s administration from January 1, 2025, to December 31, 2025. The audit aimed to verify compliance with state laws, regulations, contracts, procedures, and local policies. Key aspects reviewed included state aid deposits, […]
A compliance audit was conducted on the Borough of White Haven’s Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2025, to ensure adherence to PennDOT’s criteria for fund management. Audit procedures included examining Forms MS-965 and municipal records, testing expenditures, and ensuring timely deposits. Adjustments were suggested and approved to correct misstatements […]
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Harveys Lake, covering January 1, 2024, to December 31, 2025, reviewed adherence to criteria set by the Pennsylvania Department of Transportation’s Publication 9. The audit procedures included reviewing financial submissions, internal controls, and expenditure transactions to ensure funds were properly managed. The […]
A compliance audit of the Borough of Exeter’s Liquid Fuels Tax Fund for 2024 was conducted to review adherence to regulations covering fund receipt, expenditure, and reporting as per Pennsylvania’s laws and PennDOT’s guidelines. Key audit procedures involved reviewing Form MS-965, evaluating internal controls, and testing expenditures, during which some misstatements were corrected. The borough […]
A compliance audit was conducted on the West Wyoming Borough Police Pension Plan to assess adherence to applicable laws and regulations during 2025. The audit ensured state aid was correctly managed, employer contributions were properly calculated and deposited, and no benefit calculations were necessary. The report found the pension plan was compliant with relevant standards. […]
A compliance audit was conducted on the West Wyoming Borough Non-Uniformed Pension Plan pursuant to Act 205, which mandates the auditing of municipal pension plans receiving state aid in Pennsylvania. The audit aimed to ensure the pension plan complied with relevant state laws, regulations, and policies. For the period from January 1, 2025, to December […]
A compliance audit was performed on the Liquid Fuels Tax Fund of the Township of Plains, Luzerne County, for January 1, 2024, to December 31, 2025. The audit aimed to ensure adherence to the criteria in PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Procedures included reviewing forms, […]
An audit was conducted on the Liquid Fuels Tax Fund for the Township of Franklin, Luzerne County, covering the period of January 1, 2024, to December 31, 2024. The audit sought to determine compliance with Pennsylvania’s legal requirements and the Pennsylvania Department of Transportation’s guidelines concerning the receipt, expenditure, and reporting of these funds. Key […]
The compliance audit of the Borough of Luzerne’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2025, aimed to review compliance with PennDOT’s Publication 9. Procedures involved reviewing municipal records, conducting interviews, and testing transactions to ensure compliance. Misstatements were identified on Forms MS-965, leading to proposed adjustments accepted by […]