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PA Department of the Auditor General

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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Township of Jefferson – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit conducted for the Township of Jefferson’s Liquid Fuels Tax Fund, covering the period from January 1, 2024, to December 31, 2024, aimed to evaluate compliance with criteria set by the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 related to fund receipt, expenditure, and reporting. Key audit procedures included examining the municipality’s Form MS-965 […]

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Borough of Elco – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit for the Borough of Elco, Washington County, Pennsylvania, examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2024. The audit was conducted according to standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit found the Form MS-965 […]

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Borough of Finleyville – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit, conducted for the Borough of Finleyville’s Liquid Fuels Tax Fund for the period of January 1, 2024, to December 31, 2024, examined the Form MS-965 With Adjustments. Managed and presented by the borough’s management, this form adheres to the standards outlined by the Pennsylvania Department of Transportation’s Publication 9 and various legislative criteria. […]

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Borough of Charleroi – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted for the Liquid Fuels Tax Fund of the Borough of Charleroi, Washington County, for the period from January 1, 2024, to December 31, 2024, to ensure adherence to Pennsylvania Department of Transportation’s criteria. The audit assessed internal controls and verified financial transactions, including the accuracy of expenditures and timely deposits. […]

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Township of Chartiers – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit of the Liquid Fuels Tax Fund for the Township of Chartiers, Washington County, Pennsylvania, covering January 1, 2024, to December 31, 2024, was conducted to verify adherence to key financial criteria as per 75 Pa.C.S. § 9010 and PennDOT’s Publication 9. The audit assessed receipt, expenditure, and reporting of funds, including comparing […]

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of the Auditor General