AuditsAudit Type: Compliance

October 7, 2026

Tamaqua Borough Non-Uniformed Defined Contribution Pension Plan – Schuylkill County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Tamaqua Borough Non-Uniformed Defined Contribution Pension Plan in accordance with Act 205 requirements, covering periods between January 1, 2024 to December 31, 2025. The objective was to ensure the plan’s adherence to state laws, regulations, and local policies, specifically pertaining to the accurate calculation and timely deposit of […]

October 7, 2026

Tamaqua Borough Non-Uniformed Pension Plan – Schuylkill County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted for the Tamaqua Borough Non-Uniformed Pension Plan in Schuylkill County, Pennsylvania, as authorized by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the pension plan’s administration complied with state laws, regulations, contracts, procedures, and local ordinances. The audit focused on state aid deposits, employer […]

October 7, 2026

Perry Township Non-Uniformed Pension Plan – Snyder County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Perry Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether corrective actions were taken following prior findings and if the pension plan adhered to relevant regulations. The audit covered the period from January 1, 2024, to December 31, 2025, evaluating state aid […]

October 7, 2026

City of Franklin Police Pension Plan – Venango County – Audit Period January 1, 2024 to December 31, 2025

The compliance audit of the City of Franklin Police Pension Plan, covering January 1, 2024, to December 31, 2025, assessed adherence to state laws, regulations, contracts, administrative procedures, and local policies. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), verified the proper determination and deposition of state aid, […]

October 7, 2026

City of Franklin Non-Uniformed Pension Plan – Venango County – Audit Period January 1, 2024 to December 31, 2025

A compliance audit was conducted on the City of Franklin Non-Uniformed Pension Plan for the period between January 1, 2024, and December 31, 2025. The audit aimed to determine whether the pension plan was administered in compliance with applicable state laws, regulations, contracts, administrative procedures, and local ordinances and policies. Key audit areas included verifying […]

October 7, 2026

City of Franklin Firemen’s Pension Plan – Venango County – Audit Period January 1, 2024 to December 31, 2025

The compliance audit of the City of Franklin Firemen’s Pension Plan was conducted for January 1, 2024, through December 31, 2025, assessing administration compliance with relevant state laws, regulations, and local policies. Under Act 205, audits ensure proper handling of municipal pension system state aid. The audit confirmed state aid, and annual employer and employee […]

October 6, 2026

Township of Wayne – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Wayne, Erie County, for 2025 as required by Pennsylvania state law. The audit aimed to verify adherence to criteria outlined by the Department of Transportation and covered various procedures, including reviewing municipal records, Form MS-965 submissions, testing expenditure transactions, and […]

October 6, 2026

Borough of Waterford – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

The compliance audit for the Borough of Waterford’s Liquid Fuels Tax Fund from January 1, 2025, to December 31, 2025, was conducted to ensure adherence to PennDOT’s Publication 9 supervision over fund receipt, expenditure, and reporting. The audit procedures involved reviewing municipal records through Form MS-965, scrutinizing internal control measures, and verifying expenditures totaling $102,712.37 […]

October 6, 2026

Township of Washington – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of Township of Washington, Erie County, for the year 2025. The audit aimed to determine compliance with the Pennsylvania Department of Transportation’s criteria for using these funds. Procedures included reviewing Form MS-965, communicating with officials, testing internal controls, and examining expenditure transactions totaling $318,138.67. […]

October 6, 2026

Borough of Upland – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund in the Borough of Upland, Delaware County, for the period January 1, 2024, to December 31, 2025, as per 75 Pa.C.S. § 9010 requirements. The audit aimed to verify municipal compliance with PennDOT’s Publication 9 criteria on fund receipt, expenditure, and reporting. By examining […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General