AuditsAudit Type: Compliance

October 16, 2025

Ivyland Fire Company Relief Association – Bucks County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Ivyland Fire Company Relief Association for January 1, 2022, to December 31, 2024, was conducted under the authority of the Commonwealth of Pennsylvania’s laws and regulations. The audit’s objectives were to verify corrective actions on past findings and ensure compliance with state laws and procedures concerning state aid and fund […]

October 16, 2025

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

The Auditor General’s department reviewed the amended fiscal reports for Indiana County Children and Youth Agency for the fiscal years July 1, 2021, to June 30, 2022, and July 1, 2022, to June 30, 2023. The purpose was to verify and certify Commonwealth expenditures for children within the county. The review adhered to Act 148 […]

October 16, 2025

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

The Carbon County Children and Youth Agency’s fiscal reports for 2021-2022 and 2022-2023 were reviewed and certified for compliance with Act 148. Adjustments were made to their expenditure and revenue reports, resulting in amounts due to the state of $36,747 for 2021-2022 and $1,250,110 for 2022-2023. These adjustments were due to errors in reporting major […]

October 15, 2025

Sharon Hill Borough Non-Uniformed Union Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Sharon Hill Borough Police Pension Plan confirms compliance with state laws and procedures, although recurring issues from previous audits remain unresolved. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, the audit assessed compliance from January 2020 to December 2024. It examined state aid deposits, employer and employee […]

October 15, 2025

Sharon Hill Borough Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit for the Sharon Hill Borough Non-Uniformed Union Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess the administration of the pension plan to ensure it complied with applicable state laws and policies. Covering the period from January 1 to […]

October 15, 2025

Sharon Hill Borough Non-Uniformed Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was performed on the Sharon Hill Borough Non-Uniformed Pension Plan to ensure adherence to regulations outlined in the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit, spanning January 1, 2022, to December 31, 2024, assessed the proper deposit of state aid, accurate calculation and deposition of […]

October 15, 2025

Lower Gwynedd Township Police Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

An audit of the Lower Gwynedd Township Police Pension Plan in Montgomery County, Pennsylvania, was conducted under the authority of Act 205 of 1984, focusing on compliance from January 1, 2023, to December 31, 2024. The audit verified compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. Key aspects reviewed included the timely […]

October 15, 2025

Lower Gwynedd Township Non-Uniformed Money Purchase Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Lower Gwynedd Township Non-Uniformed Money Purchase Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure compliance with state laws, regulations, contracts, and local ordinances and to verify if past corrective actions were implemented. Audit procedures for 2023-2024 confirmed proper state […]

October 15, 2025

Lower Gwynedd Township Non-Uniformed Employees Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Lower Gwynedd Township Non-Uniformed Employees Pension Plan, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit, not adhering to Government Auditing Standards, examined compliance with state laws, regulations, and other local guidelines for the period January 1, 2023, to December 31, 2024. It […]

October 15, 2025

City of Chester Police Pension Plan – Delaware County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the City of Chester Police Pension Plan for 2023-2024 revealed several areas of concern, including noncompliance with prior audit recommendations and a funded ratio of only 44.2% as of January 2023, placing the city in Level III Severe Distress Status. The audit found repeated issues, such as failure to fully pay […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General