AuditsAudit Type: Compliance

September 16, 2026

Lancaster General Hospital – Lancaster County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Act mandates Pennsylvania’s Department of Human Services to compensate hospitals for a portion of uncompensated care services. Lancaster General Hospital’s eligibility for these payments was assessed using data on uncompensated care costs, patient revenues, and more. Two approaches are used for determining qualification: uncompensated care and extraordinary expense methods. The review for […]

September 16, 2026

Eagleville Hospital – Montgomery County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program assessed Eagleville Hospital’s eligibility for payments under the Tobacco Settlement Act, focusing on uncompensated care and extraordinary expenses for the fiscal year ending June 30, 2025. The audit, by DHS-approved procedures, examined claims data and inpatient days reported by the hospital. Eagleville Hospital reported four potentially eligible claims, but none met […]

September 16, 2026

Chester County Hospital – Tobacco Settlement Payment Data Year 2027

The Chester County Hospital’s participation in the Tobacco Settlement Program involved an assessment to verify eligible claims for uncompensated care, crucial for potentially receiving payments. For fiscal year 2025, 21 extraordinary expense claims were reported, of which 15 qualified for payments. The data used was deemed of undetermined reliability due to limited verification processes. Errors […]

September 16, 2026

Township of West Hanover – Dauphin County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

The compliance audit for the Liquid Fuels Tax Fund of West Hanover Township, Dauphin County, Pennsylvania, was completed for the period between January 1, 2025, and December 31, 2025. This audit aimed to assess the township’s compliance with Pennsylvania Department of Transportation’s criteria regarding the receipt, expenditure, and reporting of the fund. Key procedures included […]

September 16, 2026

Township of Oley – Berks County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted for the Liquid Fuels Tax Fund in the Township of Oley, Berks County, Pennsylvania, covering the period from January 1, 2024, to December 31, 2025, to ensure adherence to Pennsylvania Department of Transportation’s rules. Key audit procedures included obtaining and verifying municipal reports from PennDOT’s dotGrants system, examining meeting minutes, […]

September 16, 2026

Township of Licking Creek – Fulton 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 of Licking Creek Township, Fulton County, Pennsylvania, covering January 1, 2024, to December 31, 2025. The audit aimed to ensure compliance with PennDOT’s criteria, specifically regarding the fund’s receipt, expenditure, and reporting as stipulated in Pennsylvania’s Vehicle Code. The audit reviewed the township’s internal […]

September 16, 2026

Borough of Kingston – Luzerne 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 of the Borough of Kingston, Luzerne County, for January 1, 2024, through December 31, 2025, as mandated by 75 Pa.C.S. § 9010. The audit aimed to verify compliance with PennDOT’s Publication 9 regarding fund receipt, expenditure, and reporting. Key procedures involved reviewing Forms MS-965, […]

September 16, 2026

Township of East Wheatfield – Indiana County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit of the Liquid Fuels Tax Fund for the Township of East Wheatfield, Indiana County, was conducted for the period from January 1, 2024, to December 31, 2025, to determine adherence to Pennsylvania Department of Transportation’s criteria. Procedures included reviewing municipal records, testing expenditures, and comparing reported figures to municipal documents. Adjustments were […]

September 16, 2026

Township of Bethel – Fulton County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The audit of the Liquid Fuels Tax Fund for the Township of Bethel, Fulton County, Pennsylvania, covering January 1, 2024, to December 31, 2025, determined the municipality’s compliance with regulations outlined in PennDOT’s Publication 9. This audit sought to verify the adherence to criteria concerning fund receipt, expenditure, and reporting. Procedures involved reviewing municipal documents […]

September 16, 2026

Avoca Borough Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Avoca Borough Police Pension Plan in Luzerne County, Pennsylvania, as authorized by the Municipal Pension Plan Funding Standard and Recovery Act of 1984. The primary objective was to ensure the pension plan’s compliance with applicable state laws, regulations, and other local policies. The audit covered various aspects, including […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General