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PA Department of the Auditor General

Canonsburg Borough Police Pension Plan – Washington County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Canonsburg Borough Police Pension Plan, conducted for the period from January 1, 2021, to December 31, 2024, aimed to ensure the plan’s administration aligns with state laws, regulations, and local policies. The audit was guided by the Municipal Pension Plan Funding Standard and Recovery Act and verified compliance in various […]

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Canonsburg Borough Non-Uniformed Pension Plan – Washington County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Canonsburg Borough Non-Uniformed Pension Plan, covering January 2021 to December 2024, aimed to assess whether prior audit recommendations were addressed and if the plan adhered to relevant laws and policies. Conducted under Act 205 of 1984, the audit included verifying state aid deposits, employer and employee contributions, retirement benefits, and […]

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Canonsburg Borough Non-Uniformed Money Purchase Pension Plan – Washington County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted on the Canonsburg Borough Non-Uniformed Money Purchase Pension Plan for January 1, 2021, to December 31, 2024, evaluating adherence to state laws and recommendations from previous audits. The audit, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, found significant noncompliance issues. Core objectives included assessing […]

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Richeyville Volunteer Fire Company Firemen’s Relief Association – Washington County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2025

The Limited Procedures Engagement (LPE) was conducted for the Richeyville Volunteer Fire Company Firemen’s Relief Association for the period January 1, 2022, to December 31, 2025. The goals of the LPE were to ensure that the relief association used funds for authorized purposes and effectively managed state aid funds according to the VFRA Act and […]

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Fine Wine & Good Spirits #6311 – California, Washington County – For the Period August 21, 2025 to June 1, 2026

The audit of Fine Wine and Good Spirits Store 6311, operated by the Pennsylvania Liquor Control Board, covered the period from August 21, 2025, to June 1, 2026. The audit aimed to verify compliance with PLCB operating procedures, reviewing inventory accuracy, cash handling, and internal controls. The audit revealed no significant discrepancies, confirming the store’s […]

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McDonald Borough Police Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the McDonald Borough Police Pension Plan was conducted for the period January 1, 2024, to December 31, 2025, to ensure adherence to state laws and regulations. The audit assessed whether corrective actions were taken addressing past findings and verified compliance with funding and contribution requirements under Act 205 and other applicable […]

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McDonald Borough Non-Uniformed Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the McDonald Borough Non-Uniformed Pension Plan in Washington County, PA, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to verify that the pension plan complied with applicable laws, regulations, contracts, and policies. The audit covered the entire year of 2025, examining state […]

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Donegal Township Police Pension Plan – Washington County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Donegal Township Police Pension Plan, covering January 1, 2021, to December 31, 2024, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, while not following Government Auditing Standards, aimed to assess the implementation of previous corrective actions and compliance with relevant laws and regulations. The […]

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Donegal Township Non-Uniformed Union Pension Plan – Washington County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of Donegal Township’s Non-Uniformed Union Pension Plan covered January 1, 2021, to December 31, 2024, assessing the township’s corrective actions and compliance with relevant laws and regulations. The audit, guided by Act 205, confirmed that state aid allocations and employer contributions during the period were mostly compliant. Notably, there were delayed actuarial […]

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Donegal Township Non-Uniformed Pension Plan – Washington County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Donegal Township Non-Uniformed Pension Plan, conducted for the period from January 1, 2021, to December 31, 2024, assessed adherence to relevant state laws, regulations, and procedures. It was performed under the Municipal Pension Plan Funding Standard and Recovery Act, although not in accordance with U.S. Government Auditing Standards. The objectives […]

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