AuditsAudit County: Westmoreland County

May 5, 2025

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

The independent auditor conducted an examination of the Borough of New Stanton’s Liquid Fuels Tax Fund Form MS-965, covering the period from January 1 to December 31, 2023. The audit, guided by the standards of the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to ensure that the Form was presented according […]

May 5, 2025

Township of Rostraver – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report examines the Liquid Fuels Tax Fund Form MS-965 for Rostraver Township, Westmoreland County, Pennsylvania, covering January 1, 2023, to December 31, 2023. The audit, performed in accordance with attestation standards, checks whether the form is presented according to the Pennsylvania Department of Transportation’s criteria and auditing standards. The auditors found that […]

May 5, 2025

Mount Pleasant Township Non-Uniformed Pension Plan – Westmoreland County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Mount Pleasant Township Non-Uniformed Pension Plan for January 1, 2020, to December 31, 2023, assessed whether officials took corrective action on previous findings and if the plan was managed per relevant laws and policies. The audit followed the Municipal Pension Plan Funding Standard and Recovery Act guidelines and confirmed that […]

May 1, 2025

Smithton Volunteer Firefighter’s Relief Association – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted for the Smithton Volunteer Firefighter’s Relief Association covering the period from January 1, 2022, to December 31, 2024. The engagement was to ensure compliance with the VFRA Act and other relevant state laws, focusing on whether funds were expended for authorized purposes and that state aid funds were […]

April 29, 2025

Bell Township Non-Uniformed Pension Plan – Westmoreland County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Bell Township Non-Uniformed Pension Plan covered the period from January 1, 2020, to December 31, 2023. Conducted by the Pennsylvania Auditor General, this audit aimed to evaluate corrective actions taken on past findings and assess compliance with state laws, regulations, contracts, administrative procedures, and local policies. The audit followed the […]

April 17, 2025

Borough of New Alexandria – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

An independent auditor examined the Liquid Fuels Tax Fund Forms MS-965 for the Borough of New Alexandria, Pennsylvania, covering January 1, 2022, to December 31, 2023. The audit, adhering to the American Institute of Certified Public Accountants and Government Auditing Standards, assessed the accuracy and compliance of these forms. Significant findings included missing documentation for […]

April 17, 2025

District Court 32-1-24 – Delaware County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted on District Court 32-1-24 in Delaware County, Pennsylvania, for the period between January 1, 2019, and December 7, 2023, per requirements of The Fiscal Code. The audit assessed the court’s compliance with state laws and Administrative Office of Pennsylvania Courts (AOPC) policies regarding the collection and remittance of fines, fees, […]

April 16, 2025

Township of Fairfield – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Township of Fairfield, Westmoreland County, Pennsylvania, examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2023. The municipality is responsible for presenting the Form MS-965 in accordance with the Department of Transportation’s standards, and the auditor’s role […]

March 27, 2025

Donegal Township Non-Uniformed Pension Plan – Westmoreland County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for Donegal Township’s Non-Uniformed Pension Plan from January 1, 2020, to December 31, 2023. The audit, led by Auditor General Timothy L. DeFoor under Act 205, assessed if township officials addressed prior report findings and ensured the pension plan adhered to relevant laws, regulations, and procedures. No significant non-compliance was […]

March 25, 2025

Washington Township Volunteer Fire Company No. 1 Relief Association, Incorporated – Westmoreland County – Audit Period January 1, 2021 to December 31, 2023

The Washington Township Volunteer Fire Company No. 1 Relief Association underwent a Limited Procedures Engagement (LPE) for January 1, 2021, to December 31, 2023. The purpose was to confirm the appropriate usage of funds in line with the Volunteer Firefighters’ Relief Association Act. This review assessed transactions of the association, which expended $101,361 within this […]

AuditsAudit County: Westmoreland County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General