AuditsAudit Type: Compliance

February 4, 2025

West Middletown Volunteer Firemen’s Relief Association – Washington County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit for the West Middletown Volunteer Firemen’s Relief Association, covering January 1, 2021, to December 31, 2023, was conducted by the Department of the Auditor General. The audit aimed to verify corrective actions for previous findings and adherence to relevant laws and procedures related to state aid and fund expenditures. While the relief […]

February 4, 2025

Lancaster County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021-2022 and 2022-2023

The amended fiscal reports for Lancaster County Children and Youth Agency have been produced for the fiscal years 2021-2022 and 2022-2023. These reports, mandated by Act 148 of 1976, certify the actual commonwealth expenditures for children residing in the county. The engagement aimed to ensure compliance with fiscal and program regulations, excluding adherence to auditing […]

February 4, 2025

Columbia County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021-2022 and 2022-2023

This report addresses the amended fiscal reports for Columbia County Children and Youth Agency, covering fiscal years 2021-2022 and 2022-2023. Conducted according to requirements from Act 148, the review aimed to certify state expenditures for children in the county. For 2021-2022, one adjustment increased expenditures by $130, resulting in $117 due to the county. For […]

February 4, 2025

Blair County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2020-2021 and 2021-2022

The Blair County Children and Youth Agency has completed amended fiscal reports for the fiscal years 2020-2021 and 2021-2022, as mandated by Act 148 of 1976. This engagement aimed to verify actual commonwealth expenditures for children residing in Blair County. Adjustments made during the review resulted in financial gains for the county, increasing agency expenditures […]

February 4, 2025

Berks County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2019 to 2022

The amended fiscal reports for Berks County Children and Youth Agency have been completed for the fiscal years 2019-2020, 2020-2021, and 2021-2022. These reports ascertain and certify the actual Commonwealth expenditures incurred for children in Berks County. For each fiscal year, adjustments were made to the agency’s submitted reports. In 2019-2020, expenditures were reclassified, resulting […]

February 3, 2025

Upper Providence Township Police Pension Plan – Delaware County – Audit Period Ended December 31, 2023

A compliance audit of the Upper Providence Township Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205) to assess whether the plan complied with state laws, regulations, contracts, and policies. The audit focused on specific elements like the calculation and deposit of state aid, employer, and employee […]

February 3, 2025

Upper Providence Township Non-Uniformed Pension Plan – Delaware County – Audit Period Ended December 31, 2023

The compliance audit conducted on the Upper Providence Township Non-Uniformed Pension Plan aimed to ensure adherence to applicable state laws, regulations, and local ordinances based on the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The scope was limited to determining compliance in categorized areas for the 2023 fiscal year, including state aid […]

February 3, 2025

Upper Dublin Township Police Pension Plan – Montgomery County – Audit Period Ended December 31, 2023

The compliance audit of the Upper Dublin Township Police Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, evaluated the administration of the plan against state laws, contracts, regulations, and local ordinances. The audit focused on ensuring proper handling of state aid, employer and employee contributions, the calculation […]

February 3, 2025

Upper Dublin Township Non-Uniformed Pension Plan – Montgomery County – Audit Period Ended December 31, 2023

from the Commonwealth in 2021 due to the failure to accurately certify an eligible employee. The compliance audit of the Upper Dublin Township Non-Uniformed Pension Plan was conducted in accordance with Act 205, though not necessarily with Government Auditing Standards. The audit aimed to verify corrective actions taken on prior findings and to ensure compliance […]

February 3, 2025

Shenango Township Police Pension Plan – Lawrence County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the Shenango Township Police Pension Plan for 2023, as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to check the plan’s alignment with state laws, regulations, and local ordinances. The audit verified state aid deposits, employer contributions, benefit calculations, and actuarial valuations, all showing […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General