AuditsAudit Type: Compliance

May 20, 2026

Glen Campbell Volunteer Fire Company Relief Association – Indiana County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the Glen Campbell Volunteer Fire Company Relief Association, covering January 1, 2023, to December 31, 2025, aimed to verify corrective actions and compliance with the VFRA Act and other relevant regulations. The audit found that the association appropriately addressed previous issues and generally complied with applicable laws. However, two significant findings […]

May 20, 2026

Frazer Township Volunteer Fire Department Number 1 Relief Association, Allegheny County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the Frazer Township Volunteer Fire Department Number 1 Relief Association in Allegheny County, Pennsylvania, was conducted for the period from January 1, 2023, to December 31, 2025. The audit aimed to ensure compliance with state laws, contracts, bylaws, and administrative procedures concerning state aid receipts and fund expenditures. It was carried […]

May 19, 2026

Township of Rayburn – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The compliance audit of Rayburn Township’s Liquid Fuels Tax Fund, located in Armstrong County, covered January 1, 2023, to December 31, 2024. The audit aimed to ensure the township complied with Pennsylvania’s criteria for handling Liquid Fuels Tax Fund monies, including receipt, expenditure, and reporting requirements. Procedures involved reviewing municipal reports, communications, financial records, and […]

May 19, 2026

Township of Pine – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Pine, Armstrong County, Pennsylvania, for the period from January 1, 2022, to December 31, 2024. The audit aimed to assess compliance with Pennsylvania Department of Transportation’s criteria for managing Liquid Fuels Tax funds. The audit procedures included reviewing financial documentation, […]

May 19, 2026

Borough of Nescopeck – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was performed on the Liquid Fuels Tax Fund of the Borough of Nescopeck, Pennsylvania, for 2024, in accordance with 75 Pa.C.S. § 9010. The audit aimed to ensure compliance with the criteria outlined in the Pennsylvania Department of Transportation’s Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund […]

May 19, 2026

Borough of Hopewell – Bedford County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund for the Borough of Hopewell, Bedford County, Pennsylvania, for the period from January 1, 2024, to December 31, 2024. The audit assessed compliance with the criteria described in PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. The […]

May 19, 2026

Borough of Ferndale – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Ferndale, conducted for the period January 1, 2024 to December 31, 2024, aimed to assess the municipality’s adherence to criteria outlined by PennDOT concerning the fund’s receipt, expenditure, and reporting. Key activities included reviewing Form MS-965, analyzing financial transactions, and evaluating internal […]

May 19, 2026

Borough of Catawissa – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Borough of Catawissa’s Liquid Fuels Tax Fund for 2024 reviewed adherence to Pennsylvania’s transportation fund requirements. The audit reviewed the borough’s financial reporting, internal controls, and expenditure compliance using Form MS-965, ensuring funds were used as intended for road maintenance. Procedures included verifying reported amounts with municipal records and assessing […]

May 19, 2026

Borough of Briar Creek – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Borough of Briar Creek’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024, was conducted to ensure adherence to Pennsylvania’s legal requirements on allocation, expenditure, and reporting of funds. The audit assessed whether the municipality met the criteria set forth by the Pennsylvania Department of […]

May 19, 2026

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

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Worthington, Armstrong County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2024. The audit aimed to determine compliance with the Pennsylvania Department of Transportation’s (PennDOT) Publication 9, which governs the receipt, expenditure, and reporting of Liquid Fuels […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General