AuditsAudit Type: Compliance

March 12, 2025

Centre County Treasurer – Hunting Licenses for the Period July 1, 2019 to June 30, 2023 and Fishing and Dog Licenses for the Period January 1, 2020 to December 31, 2023

The compliance audit of the Centre County Treasurer, Colleen B. Kennedy, was conducted for hunting, fishing, and dog license sales for specified periods between 2019 and 2023. The audit aimed to verify if all monies collected on behalf of the Commonwealth of Pennsylvania were accurately assessed, reported, and promptly remitted, as required by Section 401(d) […]

March 12, 2025

Cambria County Register of Wills/Clerk of Orphans’ Court – Audit Period January 1, 2019 to December 31, 2022

The compliance audit of the Register of Wills/Clerk of Orphans’ Court, Cambria County, Pennsylvania, covered the period from January 1, 2019, to December 31, 2022. It aimed to verify whether all funds collected on behalf of the Commonwealth were correctly assessed, reported, and promptly remitted. Conducted as per Sections 401(b) and 401(d) of The Fiscal […]

March 12, 2025

District Court 56-3-04 – Carbon County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 56-3-04 in Carbon County, Pennsylvania, was conducted for January 1, 2020, to December 31, 2023, as required by The Fiscal Code. The audit aimed to verify adherence to state laws, regulations, and Administrative Office of Pennsylvania Courts policies concerning the collection of moneys for the Commonwealth. The audit procedures […]

March 12, 2025

District Court 38-1-08 – Montgomery County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit for Montgomery County’s District Court 38-1-08, covering January 1, 2019, to December 31, 2023, was carried out to assess compliance with state laws, regulations, and AOPC policies regarding the collection and remittance of moneys on behalf of the Commonwealth. Audit procedures included data verification with the Pennsylvania Department of Revenue, analysis of […]

March 12, 2025

District Court 31-1-05 – Lehigh County – Audit Period January 1, 2020 to December 31, 2023

A limited procedures engagement (LPE) was conducted for District Court 31-1-05 in Lehigh County, Pennsylvania, covering January 1, 2020, to December 31, 2023. This review aimed to assess whether the court correctly assessed, reported, and promptly remitted moneys collected on behalf of the Commonwealth. The procedures involved matching data from the Administrative Office of Pennsylvania […]

March 12, 2025

Perry County Treasurer – Hunting Licenses for the Period July 1, 2018 to June 30, 2023 and Fishing and Dog Licenses for the Period January 1, 2019 to December 31, 2022

A compliance audit was conducted on the Perry County Treasurer, Pennsylvania, for hunting, fishing, and dog license sales covering specific periods between 2018 and 2023. The audit aimed to verify whether all money collected on behalf of the Commonwealth was correctly assessed, reported, and promptly remitted, as per state regulations. Based on procedures performed, the […]

March 11, 2025

Union County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021 to 2023

The Union County Children and Youth Agency submitted amended fiscal reports for fiscal years July 1, 2021, to June 30, 2023, in compliance with Act 148 of 1976. These reports detail commonwealth expenditures incurred for children in the county, focusing on the CY-370 Expenditure Report, the CY-370A Revenue Report, and the CY-348 Fiscal Summary. Adjustments […]

March 11, 2025

Lehigh County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021 to 2023

In March 2025, the fiscal reports for Lehigh County’s Children and Youth Agency were amended and submitted for review to the Lehigh County Executive, Phillips Armstrong, following a certification of commonwealth expenditures incurred during fiscal years 2021-2022 and 2022-2023. This engagement, based on the Act 148 Invoice Packages, aimed to ensure compliance with state provisions […]

March 11, 2025

Armstrong County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2022 to 2023

The Armstrong County Children and Youth Agency submitted fiscal reports to ascertain and certify the actual commonwealth expenditures incurred on behalf of children residing within the county for the fiscal years 2021-2022 and 2022-2023. The engagement with the agency checked for compliance with Act 148 Invoice Packages and 55 Pa. Code regulations, although it was […]

March 11, 2025

Upper Macungie Township Volunteer Firemen’s Relief Association – Lehigh County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit was conducted on the Upper Macungie Township Volunteer Firemen’s Relief Association for January 1, 2021, to December 31, 2023. The audit aimed to verify corrective actions from the prior audit and evaluate compliance with state laws, contracts, and administrative procedures regarding state aid and fund utilization. While the association successfully addressed three […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General