AuditsAudit Type: Compliance

May 14, 2026

Children’s Hospital of Philadelphia – Philadelphia County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Act mandates the Department of Human Services (DHS) to provide payments to hospitals for uncompensated care services through either an uncompensated care approach or an extraordinary expense approach. The Children’s Hospital of Philadelphia submitted claims for possible reimbursement under these guidelines. In verifying the hospital’s fiscal reports for eligibility, of 232 extraordinary […]

May 14, 2026

Belmont Behavioral Hospital – Philadelphia County – Tobacco Settlement Payment Data Year 2027

Belmont Behavioral Hospital was audited to assess eligibility for the 2027 Tobacco Settlement Payment, based on criteria from the Tobacco Settlement Act mandating the Department of Human Services to compensate hospitals for uncompensated care. The hospital was evaluated for both uncompensated care and extraordinary expenses methodologies. Findings indicated the hospital had no eligible extraordinary expense […]

May 14, 2026

Venango County Children and Youth Services – Amended Fiscal Reports for Fiscal Years 2022 to 2024

The Venango County Children and Youth Services fiscal reports for 2022-2023 and 2023-2024 were reviewed to certify Commonwealth expenditures under Act 148. The review resulted in adjustments to the agency’s fiscal reports as submitted to the Pennsylvania Department of Human Services (DHS). For 2022-2023, the adjustments decreased expenditures by $4,725 and increased revenue by $179, […]

May 11, 2026

Township of Woodward – Clinton County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund for the Township of Woodward, Clinton County, Pennsylvania, for January 1, 2024, to December 31, 2024, as per PennDOT’s regulations. The audit aimed to verify adherence to guidelines regarding the use, reporting, and receipt of these funds. Audit procedures included reviewing Form MS-965 data, […]

May 11, 2026

Borough of Weissport – Carbon County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit of the Borough of Weissport’s Liquid Fuels Tax Fund was conducted for the period January 1, 2024, to December 31, 2024, in accordance with requirements under 75 Pa.C.S. § 9010. The audit aimed to verify compliance with PennDOT’s Publication 9 related to the fund’s receipt, expenditure, and reporting. During the audit, procedures […]

May 11, 2026

Township of Valley – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Valley, Armstrong County, Pennsylvania, covering January 1, 2023, to December 31, 2024. The audit aimed to assess the municipality’s adherence to the Pennsylvania Department of Transportation’s guidelines regarding the receipt, expenditure, and reporting of fund money, as outlined in Publication […]

May 11, 2026

Township of Upper Oxford – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund of Upper Oxford Township, Chester County, Pennsylvania, for the period from January 1, 2023, to December 31, 2024, in accordance with the requirements of 75 Pa.C.S. § 9010. This audit assessed whether the township complied with PennDOT’s Publication 9, which pertains to the receipt, […]

May 11, 2026

West Franklin Township Non-Uniformed Pension Plan – Armstrong County – Reduced Period Engagement – Period Ended December 31, 2025

In May 2026, a compliance audit was conducted on the West Franklin Township Non-Uniformed Pension Plan in Armstrong County, Pennsylvania. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act of 1984, ensured the township’s pension plan adhered to state laws, regulations, and local policies. The audit reviewed state aid and employer […]

May 11, 2026

West Brandywine Township Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of West Brandywine Township Police Pension Plan in Chester County, Pennsylvania, for the year ending December 31, 2025, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure the pension plan was administered according to applicable state laws, contracts, and regulations. […]

May 11, 2026

West Brandywine Township Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the West Brandywine Township Non-Uniformed Pension Plan to assess its adherence to state laws and other relevant guidelines under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, covering the period from January 1 to December 31, 2025, focused on determining whether state aid and employer contributions […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General