A compliance audit of the Liquid Fuels Tax Fund for the Township of Greene, Mercer County, Pennsylvania, was conducted for the period January 1, 2025, to December 31, 2025, under the provisions of 75 Pa.C.S. § 9010. The audit reviewed whether the township adhered to PennDOT’s Publication 9 criteria regarding the receipt, expenditure, and reporting […]
A compliance audit of the West Salem Township Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to verify whether corrective actions were implemented following previous findings and if the pension plan adhered to state laws and regulations. The audit covered […]
A compliance audit was conducted for District Court 35-3-03 in Mercer County, Pennsylvania, covering January 1, 2020, to December 31, 2024. The audit aimed to determine whether the district court complied with state regulations and Administrative Office of Pennsylvania Courts (AOPC) policies concerning the collection and remittance of funds to the Commonwealth. The audit faced […]
The conducted compliance audit focused on the Liquid Fuels Tax Fund of West Salem Township, Mercer County, for January 1, 2024, to December 31, 2025. The objective was to assess the township’s compliance with PennDOT’s regulations regarding the receipt, expenditure, and reporting of these funds. Key procedures included examining municipal records and Forms MS-965, testing […]
The examination report of the Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 4306, covering July 16, 2025, to July 6, 2026, reviewed compliance with PLCB operations. The examination included inventory verification, financial record reviews, and adherence to internal controls. The store generally complied, except for keeping excessive cash in register drawers, posing […]
A compliance audit of New Lebanon’s Liquid Fuels Tax Fund was conducted for the period January 1 to December 31, 2025, to assess adherence to PennDOT guidelines for the receipt, expenditure, and reporting of funds. The audit involved examining Form MS-965 submissions, internal controls, transaction testing, and verifying the timely deposit of allocations. The audit […]
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Mercer, Mercer County, Pennsylvania, examined the period from January 1, 2025, to December 31, 2025, as per 75 Pa.C.S. § 9010. This audit reviewed whether the borough followed PennDOT’s Publication 9 guidelines regarding the receipt, expenditure, and reporting of Liquid Fuels Tax […]
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Greenville, Mercer County, covered the period from January 1, 2025, to December 31, 2025. The audit’s objective was to check compliance with the receipt, expenditure, and reporting criteria as per PennDOT’s Publication 9. Audit procedures included reviewing the municipality’s Form MS-965, testing […]
The compliance audit for the Township of French Creek’s Liquid Fuels Tax Fund, covering January 1 to December 31, 2025, aimed to verify adherence to the Pennsylvania Department of Transportation’s guidelines for fund receipt, expenditure, and reporting. The audit involved reviewing municipal financial documents, internal control procedures, and expenditure transactions. An adjustment was proposed and […]
A compliance audit was conducted on the Liquid Fuels Tax Fund of the City of Hermitage, Mercer County, for the period January 1, 2024, to December 31, 2024, to review compliance with PennDOT’s guidelines regarding fund receipt, expenditure, and reporting. The audit reviewed whether the city adhered to internal controls to mitigate non-compliance risks and […]