AuditsAudit Type: Compliance

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 […]

October 6, 2026

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

A compliance audit of the Liquid Fuels Tax Fund for the Township of Springfield, Mercer County, was conducted for the period from January 1, 2025, to December 31, 2025. The audit aimed to assess whether the township adhered to guidelines set by the Pennsylvania Department of Transportation (PennDOT), particularly criteria outlined in PennDOT’s Publication 9. […]

October 6, 2026

Township of Otter Creek – Mercer 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 for the Township of Otter Creek, Mercer County, for 2025, to ensure adherence to PennDOT’s criteria for managing such funds. Key audit procedures included reviewing municipal records via Form MS-965, testing expenditure compliance, and ensuring timely deposit of state aid. The audit concluded that […]

October 6, 2026

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

The compliance audit for the Borough of Malvern, Chester County, Pennsylvania, assessed whether the borough adhered to the criteria set by the Pennsylvania Department of Transportation (PennDOT) for managing the Liquid Fuels Tax Fund during 2025. The audit involved obtaining financial reports, communicating with officials, and testing expenditure transactions to confirm they were permissible. The […]

October 6, 2026

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

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Laporte, Sullivan County, Pennsylvania, for the period January 1, 2025, to December 31, 2025, aimed to assess adherence to the Pennsylvania Department of Transportation’s (PennDOT) criteria regarding fund management, expenditure, and reporting. The audit included reviewing municipal records and expenditure transactions totaling […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General