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PA Department of the Auditor General

Relief Association of the Allegheny Township Volunteer Fire Company No.1 – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

The Relief Association of the Allegheny Township Volunteer Fire Company #1 was subject to a Limited Procedures Engagement (LPE) from January 1, 2022, to December 31, 2024. The primary goal was to determine if funds were expended for authorized purposes and if state aid funds were appropriately received and deposited according to the VFRA Act. […]

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

The audit examined the Borough of Scottdale’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024. Management prepared Forms MS-965 in line with the Department of Transportation’s Publication 9 criteria. The audit was conducted according to attestation standards of the AICPA and Government Auditing Standards from the U.S. Comptroller General. It confirmed […]

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

The audit examines the Liquid Fuels Tax Fund for Arnold, Westmoreland County, from January 1, 2023, to December 31, 2024. The municipality is responsible for the accurate presentation of Forms MS-965, which the auditors examined in compliance with established standards. The audit found the forms to be in accordance with Pennsylvania Department of Transportation criteria. […]

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

The audit examined the Borough of Vandergrift’s Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2024. The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The report assesses the municipality’s compliance with the Department of Transportation’s criteria and emphasizes the management’s responsibility […]

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District Court 10-1-03 – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for District Court 10-1-03 in Westmoreland County, Pennsylvania, covering January 1, 2020, to December 31, 2023. The audit aimed to verify compliance with state laws and Administrative Office of Pennsylvania Courts (AOPC) procedures on financial collections for the Commonwealth. The procedures included matching AOPC data with the Department of Revenue […]

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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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Pennsylvania Department
of the Auditor General