The independent auditor’s report details an examination of the Borough of Nazareth’s Liquid Fuels Tax Fund for 2023, focusing on the management of funds as per Pennsylvania Department of Transportation guidelines. The report found that the municipality expended $80,097 on a project that exceeded the actual cost by $4,294.50 and that, in a prior period, […]
The compliance audit of the Hanover Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, aimed to verify the plan’s adherence to relevant state laws, regulations, contracts, procedures, and local policies. The audit focused on several key areas for the period from January 1, 2024, to […]
A compliance audit was conducted on Hanover Township’s Non-Uniformed Employees’ Money Purchase Pension Plan for the period between January 1, 2024, and December 31, 2024. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), aimed to ensure that the pension plan adhered to applicable state laws, regulations, […]
The independent audit of the Township of Bethlehem’s Liquid Fuels Tax Fund for 2023 aimed to assess whether the Form MS-965 With Adjustments was accurately presented according to specific criteria. The audit was conducted following standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit confirmed that the form was […]
A compliance audit of the Plainfield Township Volunteer Fire Company Relief Association, covering January 1, 2022, to December 31, 2024, was conducted under the Commonwealth of Pennsylvania authority. The audit aimed to assess whether previous audit findings were addressed and if the association complied with relevant state laws, contracts, bylaws, and procedures regarding state aid […]
A compliance audit of the East Bangor Borough Police Pension Plan was conducted for January 1, 2020, to December 31, 2023, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit, not aligned with Government Auditing Standards, aimed to ensure corrective actions were taken for prior findings and to verify […]
The compliance audit for the West Easton Volunteer Fire Company No. 1 Relief Association, conducted by the Department of the Auditor General, focused on the period from January 1, 2021, to December 31, 2023. The audit aimed to determine if the association addressed previous audit findings and complied with applicable laws concerning state aid and […]
A compliance audit was conducted for District Court 03-2-11 in Northampton County, Pennsylvania, covering January 1, 2019, to December 31, 2023. The audit assessed whether the court adhered to state laws, regulations, and policies of the Administrative Office of Pennsylvania Courts regarding the collection and remittance of funds to the Commonwealth. The procedures involved include […]
The amended financial report for St. Luke’s Hospital Anderson, for the period July 1, 2022, to June 30, 2023, was conducted at the request of the Department of Human Services (DHS), Pennsylvania. This review aimed to certify the costs in the hospital’s submitted MA-336 cost report. Following specific procedures, the audit identified necessary adjustments, primarily […]
A compliance audit was conducted for the Bangor Borough Sewer Employees’ Pension Plan in Northampton County, Pennsylvania, covering the period from January 1, 2020, to December 31, 2023. This audit was performed under the authority of Act 205, which mandates audits of municipal pension plans that receive state aid. The primary objectives were to assess […]