UPMC Washington’s engagement process was conducted to determine eligibility for the 2026 Tobacco Settlement Payments, as mandated by the Tobacco Settlement Act of 2001. This involved reviewing unpaid care services data and extraordinary expense claims made by UPMC Washington to DHS. UPMC used a combination of uncompensated care scores and extraordinary expense methods to qualify […]
The independent auditor’s report on the Borough of Beallsville’s Liquid Fuels Tax Fund, for the period January 1, 2024, to December 31, 2024, expresses an opinion on Form MS-965 with Adjustments based on an examination following established attestation standards. The report concludes that the Form MS-965 is presented in accordance with the specified criteria. The […]
The Limited Procedures Engagement (LPE) of the Slovan Volunteer Firemen’s Relief Association in Washington County, Pennsylvania, covered the period from January 1, 2021, to December 31, 2024. Conducted under the authority of Pennsylvania’s legal frameworks, the LPE aimed to verify if the association appropriately expended funds and received state aid as per the Volunteer Firefighters’ […]
The Limited Procedures Engagement (LPE) was conducted on the Marianna Volunteer Fire Company Relief Association for January 1, 2022, to December 31, 2024, by authority of the Pennsylvania Commonwealth Constitution and relevant state laws. This LPE aimed to ensure fund expenditures complied with the Volunteer Firefighters’ Relief Association Act and relevant statutes, focusing on selected […]
The compliance audit of the Ellsworth Borough Non-Uniformed Money Purchase Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), focusing on ensuring compliance with state laws, regulations, contracts, and policies. The audit assessed activities between January 1, 2024, and December 31, 2024, including state aid, […]
The compliance audit of the Ellsworth Borough Non-Uniformed Pension Plan, covering January 1, 2020 to November 3, 2021, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objective was to ensure the pension plan’s compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. Key areas examined included proper […]
The Tobacco Settlement Program involves compensation to hospitals for uncompensated care. Canonsburg Hospital was evaluated for potential eligibility under the program for extraordinary expenses and uncompensated care claims. The Pennsylvania Department of Human Services (DHS) assessed Canonsburg Hospital’s claims and inpatient days data, using specified procedures despite limitations due to data reliability concerns. The hospital […]
The independent auditor examined Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the City of Washington, Washington County, covering January 1, 2023, to December 31, 2024. The audit followed standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The report noted noncompliance with bid advertisement requirements, observing that […]
The Independent Auditor’s Report examines the Township of South Strabane’s Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2024. The audit adheres to standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit sought assurance on the accuracy of Forms MS-965, which detail the township’s expenditures from […]
The Township of East Finley’s Liquid Fuels Tax Fund for 2023-2024 was audited to ensure compliance with Pennsylvania’s regulations. The audit examined Forms MS-965, prepared by municipal management according to the Department of Transportation (DOT) guidelines. Conducted under American Institute of Certified Public Accountants and Government Auditing Standards, the audit concluded that the forms accurately […]