AuditsAudit Type: Compliance
Archbald Borough Volunteer Firefighters Relief Association – Lackawanna County – Audit Period January 1, 2022 to December 31, 2024
The Limited Procedures Engagement (LPE) audit of the Archbald Borough Volunteer Firefighters Relief Association, covering January 1, 2022, to December 31, 2024, assessed the handling of funds to ensure compliance with the VFRA Act and Act 205. The review examined financial transactions, state aid deposits, and internal controls without utilizing Government Auditing Standards. The association […]
Woodcock Township Non-Uniformed Pension Plan – Crawford County – Audit Period Ended December 31, 2024
The compliance audit of the Woodcock Township Non-Uniformed Pension Plan was conducted by the Auditor General as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objective was to assess whether the pension plan adhered to state laws, regulations, contracts, and local policies. It covered state aid and employer contributions for […]
Wheatfield Township Non-Uniformed Pension Plan – Perry County – Audit Period Ended December 31, 2024
The compliance audit of the Wheatfield Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to determine compliance with relevant state laws, regulations, and policies for the year 2024. Key audit objectives included verifying the appropriate deposit of state aid, employer and employee contributions, and retirement benefits, as […]
Susquehanna Township Non-Uniformed Pension Plan – Cambria County – Audit Period Ended December 31, 2024
The compliance audit examined the Susquehanna Township Non-Uniformed Pension Plan in Cambria County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the plan’s administration complied with state laws, regulations, contracts, and local ordinances and policies. The audit, which covered contributions and compliance from 2019 to 2024, found […]
Liverpool Borough Non-Uniformed Pension Plan – Perry County – Audit Period Ended December 31, 2024
A compliance audit was conducted for the Liverpool Borough Non-Uniformed Pension Plan in Perry County, Pennsylvania, under authority from the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure that the pension plan was administered in compliance with applicable state laws, regulations, contracts, administrative procedures, and local policies. It included verifying […]
Penn Highlands Huntingdon – Huntingdon County – Tobacco Settlement Payment Data for the Year 2026
The Tobacco Settlement Program at Penn Highlands Huntingdon is assessed to determine eligibility for a subsidy from the Tobacco Settlement Payment for uncompensated care. The program uses either an uncompensated care or an extraordinary expense approach, with eligibility based on factors like hospital care costs and days. Penn Highlands Huntingdon reported one qualifying extraordinary expense […]
Nazareth Hospital – Philadelphia County – Tobacco Settlement Payment Data for the Year 2026
The letter addresses the results of a review conducted to determine the eligibility of Nazareth Hospital for payments under the Tobacco Settlement Act. The Act enables hospitals to receive payments for uncompensated care, utilizing either an uncompensated care or extraordinary expense approach. Procedures were developed to verify claims and days reported by the hospital, revealing […]
Mercy Fitzgerald Hospital – Delaware County – Tobacco Settlement Payment Data for the Year 2026
The Tobacco Settlement Act requires the Department of Human Services (DHS) to compensate hospitals for uncompensated care. Payments are determined through uncompensated care and extraordinary expense approaches. Procedures were developed to verify claims at facilities like Mercy Fitzgerald Hospital. The hospital reported no eligible extraordinary expense claims for 2024, making it ineligible for the 2026 […]
Lancaster Rehabilitation Hospital – Lancaster County – Tobacco Settlement Payment Data for the Year 2026
Lancaster Rehabilitation Hospital participated in the Tobacco Settlement Program to potentially receive funds for uncompensated healthcare services. The hospital’s eligibility for payment under the extraordinary expense method was assessed by verifying reported claims and inpatient days data. For the fiscal year ending June 30, 2024, the hospital reported one potentially eligible extraordinary claim, but it […]