AuditsAudit County: Montgomery County

October 10, 2025

Edge Hill Fire Company Relief Association – Montgomery County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on the Edge Hill Fire Company Relief Association for January 1, 2022, to December 31, 2024, to verify authorized fund use and proper state aid deposits under the VFRA Act and Act 205. The LPE involved reviewing financial documents, testing transactions, and interviewing officials, revealing $983,336 in expenditures, […]

October 10, 2025

Fine Wine & Good Spirits #4654 – Norristown, Montgomery County – For the Period October 16, 2024 to September 10, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 4654 was examined for compliance with PLCB procedures from October 16, 2024, to September 10, 2025. The examination revealed adherence to procedures except for a recurring inventory discrepancy exceeding 1% of the value examined. This issue, which persists from previous reports despite management’s corrective […]

October 9, 2025

District Court 38-1-16 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 38-1-16 in Montgomery County, Pennsylvania, was conducted for the period from January 1, 2020, to December 31, 2023. The audit aimed to assess compliance with state laws, regulations, and Administrative Office of Pennsylvania Courts (AOPC) policies concerning the collection of funds on behalf of the Commonwealth. Procedures involved verifying […]

October 9, 2025

District Court 38-1-15 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 38-1-15 in Montgomery County, Pennsylvania, covering January 1, 2020, to December 31, 2023, was conducted to assess compliance with state laws, regulations, and AOPC policies related to the collection and remittance of moneys on behalf of the Commonwealth. Key procedures included verifying data from the AOPC and Pennsylvania Department […]

October 9, 2025

District Court 38-1-24 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of District Court 38-1-24 in Montgomery County, Pennsylvania, for the period January 1, 2020, to December 31, 2023, was conducted to ensure adherence to state laws, regulations, and policies related to the collection and reporting of moneys. The audit involved procedures such as matching data from the AOPC and the Department of […]

October 9, 2025

Fine Wine & Good Spirits #4652 – Pottstown, Montgomery County – For the Period September 17, 2024 to August 20, 2025

The examination report for Fine Wine and Good Spirits Store 4652 in Pottstown, Pennsylvania, conducted for the period of September 17, 2024, to August 20, 2025, by the Department of the Auditor General, reveals compliance with the Pennsylvania Liquor Control Board (PLCB) procedures with one noted exception. The audit, conducted under statutory authority, included checks […]

October 9, 2025

Fine Wine & Good Spirits #4635 – Willow Grove, Montgomery County – For the Period August 7, 2024 to August 27, 2025

The Pennsylvania Liquor Control Board conducted an examination of Store 4635, assessing its operations from August 2024 to 2025. The audit aimed to determine adherence to PLCB procedures, focusing on inventory accuracy, cash handling, and internal controls. The store largely complied with requirements, but two issues were highlighted: a recurring inventory discrepancy exceeding $200 and […]

October 8, 2025

West Pottsgrove Township Police Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the West Pottsgrove Township Police Pension Plan was undertaken to ensure adherence to the Municipal Pension Plan Funding Standard and Recovery Act. The audit had two primary objectives: verifying municipality officials’ corrective actions on issues from a prior report and ensuring that the pension plan is administered according to applicable laws […]

October 8, 2025

West Pottsgrove Township Non-Uniformed Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the West Pottsgrove Township Non-Uniformed Pension Plan, as mandated by Act 205 of 1984, which requires audits of municipal pension funds receiving state aid. The audit focused on corrective actions from prior findings and compliance with state regulations. The methodology included verifying state aid and employer/employee contributions, evaluating retirement […]

October 3, 2025

Fine Wine & Good Spirits #4608 – Bryn Mawr, Montgomery County – For the Period September17, 2024 to August 20, 2025

The examination of Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 4608 revealed compliance with PLCB operating procedures, with exceptions noted in three key findings. The report highlights a repeat finding of inventory discrepancies exceeding 1% of the value examined, indicating ineffective controls in maintaining accurate inventory records. The examination also found improper […]

AuditsAudit County: Montgomery County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General