AuditsAudit Type: Compliance

September 26, 2025

East Petersburg Fire Company No. 1 Relief Association – Lancaster County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

A Limited Procedures Engagement was conducted on the East Petersburg Fire Company No. 1 Relief Association for January 1, 2021, to December 31, 2024. The engagement was authorized by Pennsylvania state law, focusing on whether funds were appropriately expended and state aid correctly deposited following the Volunteer Firefighters’ Relief Association Act and Act 205. The […]

September 26, 2025

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

A compliance audit was conducted for the Amity Fire Company Relief Association in Berks County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The audit aimed to assess whether the association adhered to applicable state laws and procedures related to state aid and fund expenditures. While the association generally complied, exceptions were noted in […]

September 26, 2025

Borough of Hatfield – Montgomery County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The independent auditor’s report evaluates the Liquid Fuels Tax Fund of the Borough of Hatfield, Montgomery County, Pennsylvania, for January 1, 2023, to December 31, 2024. The audit aligns with standards from the American Institute of Certified Public Accountants and Government Auditing Standards, aiming to ensure the Forms MS-965 are accurately presented as per the […]

September 25, 2025

Seven Fields Borough Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Seven Fields Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s adherence to state laws, regulations, and corrective action on prior findings. The audit confirmed compliance with applicable statutes and policies, with evidence obtained indicating that officials appropriately addressed previous issues […]

September 25, 2025

Mount Pleasant Borough Police Pension Plan – Westmoreland County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of Mount Pleasant Borough Police Pension Plan, conducted under Act 205, assessed the plan’s adherence to state laws, regulations, and local ordinances for the period from January 1, 2023, to December 31, 2024. The objectives were to verify remedial actions on prior findings and ensure compliance with applicable laws and policies. The […]

September 25, 2025

Mount Pleasant Borough Non-Uniformed Pension Plan – Westmoreland County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Mount Pleasant Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with prior audit findings and state laws for the years 2023-2024. The audit aimed to verify if corrective actions were taken on previous findings and whether the pension plan adhered to […]

September 25, 2025

Clearfield Borough Police Pension Plan – Clearfield County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the former Clearfield Borough Police Pension Plan was conducted to ensure adherence to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit, covering January 1 to October 31, 2023, assessed state aid deposits, employer and employee contributions, and actuarial valuations for compliance with relevant laws and regulations. […]

September 25, 2025

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

A compliance audit was conducted for the Clearfield Borough Non-Uniformed Pension Plan in Pennsylvania under Act 205 requirements. The audit aimed to determine if municipal officials have addressed previous findings and whether the pension plan complied with state laws and regulations. The audit spanned from January 1, 2023, to December 31, 2024, inspecting state aid […]

September 25, 2025

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

The compliance audit conducted on the City of Warren Police Pension Plan for January 1, 2023, to December 31, 2024, assessed adherence to state laws, regulations, and local policies, in light of the Municipal Pension Plan Funding Standard and Recovery Act. The objectives were to examine corrective actions from earlier findings and ensure compliance in […]

September 25, 2025

City of Warren Municipal Employee Pension Plan – Warren County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Warren Municipal Employee Pension Plan, covering January 1, 2023, to December 31, 2024, assessed whether the plan adhered to applicable laws, regulations, contracts, administrative procedures, and local ordinances. Conducted pursuant to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), the audit evaluated state […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General