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PA Department of the Auditor General

City of Arnold Aggregate Pension Trust Fund – Westmoreland County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Arnold Aggregate Pension Trust Fund, covering January 1, 2023, to December 31, 2024, was conducted under the guidelines of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess corrective actions implemented by municipal officials following previous reports and to ascertain compliance with relevant […]

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Irwin Volunteer Fire Department Relief Association – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

The Irwin Volunteer Fire Department Relief Association was audited for compliance with applicable state laws and procedures from January 1, 2022, to December 31, 2024. The audit evaluated whether the association addressed previous audit findings and adhered to legal standards related to state aid and expenditure of funds. The audit determined that the association complied […]

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Delmont Volunteer Firemen’s Relief Association of Delmont, Pennsylvania – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Delmont Volunteer Firemen’s Relief Association in Delmont, Pennsylvania, covered the period from January 1, 2022, to December 31, 2024. Conducted under Pennsylvania state laws, the audit aimed to verify whether the relief association addressed previous audit findings and complied with relevant state laws, contracts, and procedures regarding state aid and […]

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Borough of East Vandergrift – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit report for the Borough of East Vandergrift, Westmoreland County, examines the Forms MS-965 with adjustments for the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. Audit procedures were conducted per American Institute of Certified Public Accountants standards and Government Auditing Standards. The audit supports that the Forms MS-965, with […]

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Borough of Penn – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The report examines the Liquid Fuels Tax Fund of the Borough of Penn, Westmoreland County, Pennsylvania, covering January 1, 2023, to December 30, 2024. The auditor, following American Institute of Certified Public Accountants and Government Auditing Standards, reviewed Forms MS-965 to ensure compliance with criteria from Pennsylvania’s Department of Transportation. These forms detail fund expenditures, […]

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Arnold Volunteer Fire Department Relief Association – Westmoreland County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Arnold Volunteer Fire Department Relief Association for the period from January 1, 2021, to December 31, 2024, concluded that the association effectively addressed four out of five findings from a past audit. The audit aimed to assess whether the association complied with state laws and properly handled state aid and […]

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Borough of Export – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

An audit was conducted on the Liquid Fuels Tax Fund of the Borough of Export, Westmoreland County, for the period from January 1, 2023, to December 31, 2024. The audit involved evaluating the Forms MS-965 With Adjustments and aimed to express an opinion about whether these forms are presented fairly in all material respects. The […]

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Borough of Sutersville – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Sutersville, focusing on the period from January 1, 2023, to December 31, 2024. The report certifies that the forms, prepared by the borough’s management in compliance with regulations, accurately reflect the fund’s financial activities and allocations, as […]

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City of Monessen – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit report for the City of Monessen’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2024. Conducted in accordance with AICPA and Government Auditing Standards, the audit assessed the accuracy of Forms MS-965 With Adjustments. The city’s management is responsible for the presentation of these forms. The report […]

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Borough of Bolivar – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The independent auditor’s report for the Borough of Bolivar, Westmoreland County, Pennsylvania, reviews the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund over the period of January 1, 2023, to December 31, 2024. The report confirms that the forms meet criteria set by the Pennsylvania Department of Transportation. The Liquid Fuels Tax Fund […]

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Pennsylvania Department
of the Auditor General