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PA Department of the Auditor General

Township of Findley – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The independent auditor conducted an attestation engagement for the Township of Findley’s Liquid Fuels Tax Fund for the 2024 fiscal year, in accordance with the American Institute of Certified Public Accountants and the Government Auditing Standards. The examination ensured compliance with the Pennsylvania Department of Transportation’s publication and relevant legal criteria. The report covers the […]

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City of Farrell – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Independent Auditor’s Report examined the City of Farrell’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period January 1, 2023, to December 31, 2024. The audit aimed to verify whether the Forms were presented appropriately according to the criteria established by the Pennsylvania Department of Transportation’s Publication 9. The examination followed standards […]

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District Court 35-3-01 – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The limited procedures engagement (LPE) conducted for District Court 35-3-01 in Mercer County, Pennsylvania, aimed to assess whether all moneys collected for the Commonwealth from January 1, 2020, to December 31, 2023, were correctly assessed, reported, and promptly remitted. The engagement evaluated the district court’s internal controls, compliance with applicable laws, and accuracy of deposits […]

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Wheatland Volunteer Firemen’s Relief Association – Mercer County – Audit Period January 1, 2023 to November 21, 2024

The compliance audit conducted by the Auditor General for the Wheatland Volunteer Firemen’s Relief Association in Mercer County, Pennsylvania, covering January 1, 2023, to November 21, 2024, revealed several significant issues. The audit aimed to determine whether the association took corrective actions based on prior reports and adhered to state laws pertaining to financial aid […]

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Stoneboro Volunteer Fire Company Relief Association – Mercer County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted for the Stoneboro Volunteer Fire Company Relief Association in Mercer County, Pennsylvania, for January 1, 2023, to December 31, 2024. The audit, guided by Pennsylvania law and the VFRA Act, aimed to assess corrective actions taken on previous findings and adherence to state laws and procedures. It found that while […]

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Hempfield Township Police Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Hempfield Township Police Pension Plan, mandated by the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s administration for the year 2024. The objective was to ensure compliance with state laws, regulations, and plan provisions, particularly regarding the proper management of state aid, employer and employee contributions, and […]

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Hempfield Township Non-Uniformed Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Hempfield Township Non-Uniformed Pension Plan was conducted as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure corrective action on previous findings and verify compliance with state laws, regulations, and local policies. Key areas assessed included state aid deposits, employer and employee contributions, actuarial […]

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

The independent auditor’s report for the Liquid Fuels Tax Fund of the Township of Shenango in Mercer County, Pennsylvania, covers the period from January 1, 2023, to December 31, 2024. The auditors examined the township’s financial statements and found them to be in compliance, in all material respects, with the Pennsylvania Department of Transportation’s requirements. […]

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Township of French Creek – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The independent auditor’s report covers an examination of the Liquid Fuels Tax Fund for the Township of French Creek, Mercer County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. The report evaluates the Form MS-965 With Adjustments, asserting it is presented in accordance with the criteria outlined in the background section and […]

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The Jackson Center Volunteer Firemen’s Relief Association – Mercer County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of The Jackson Center Volunteer Firemen’s Relief Association in Mercer County, Pennsylvania, conducted for January 1, 2023, to December 31, 2024, aimed to assess corrective actions taken on prior findings and adherence to state laws regarding state aid receipt and fund expenditures. The audit found the association addressed two out of three […]

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Pennsylvania Department
of the Auditor General