AuditsAudit Type: Compliance

August 17, 2026

Collier Volunteer Fire Department Relief Association – Fayette County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Collier Volunteer Fire Department Relief Association, covering January 1, 2021, to December 31, 2024, was conducted under Pennsylvania state law. The audit aimed to assess compliance with state laws, contracts, bylaws, and procedures regarding the receipt and expenditure of state aid. However, the audit faced significant challenges due to a […]

August 17, 2026

Allison #2 V.F.D. Firemen’s Relief Association – Fayette County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2025

A Limited Procedures Engagement (LPE) was conducted on the Allison #2 V.F.D. Firemen’s Relief Association in Fayette County, Pennsylvania, for the period January 1, 2022, to December 31, 2025. This engagement, authorized by the Commonwealth of Pennsylvania’s Constitution and other state laws, aimed to ensure funds were expended according to the Volunteer Firefighters’ Relief Association […]

August 17, 2026

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

A compliance audit of Exeter Township, Berks County’s Liquid Fuels Tax Fund for 2024 was conducted to ensure adherence to Pennsylvania’s regulations on the fund’s financial management. The audit aimed to verify compliance with set criteria, particularly those laid out in PennDOT’s Publication 9. Key procedures included reviewing municipal records and internal controls, comparing reported […]

August 17, 2026

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

A compliance audit of the Borough of Exeter’s Liquid Fuels Tax Fund for 2024 was conducted to review adherence to regulations covering fund receipt, expenditure, and reporting as per Pennsylvania’s laws and PennDOT’s guidelines. Key audit procedures involved reviewing Form MS-965, evaluating internal controls, and testing expenditures, during which some misstatements were corrected. The borough […]

August 17, 2026

Borough of Emsworth – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of the Borough of Elgin’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2025, as mandated by 75 Pa.C.S. § 9010, was conducted to ensure adherence to PennDOT’s Publication 9 criteria concerning fund receipt, allocation, and reporting. The audit involved verifying the municipality’s internal controls, examining expenditure […]

August 17, 2026

Borough of Elgin – 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 for the Borough of Elgin, Erie County, Pennsylvania, covering January 1 to December 31, 2025. The audit reviewed the municipality’s adherence to PennDOT’s Publication 9 criteria on receiving, expending, and reporting tax fund monies. The audit procedures involved reviewing municipal forms, communicating with officials, […]

August 17, 2026

Borough of Ehrenfeld – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit was conducted on the Borough of Ehrenfeld’s Liquid Fuels Tax Fund for the period of January 1, 2024, to December 31, 2025, as required by 75 Pa.C.S. § 9010. The audit aimed to review compliance with the Pennsylvania Department of Transportation’s (PennDOT) criteria concerning the management and reporting of Liquid Fuels Tax […]

August 17, 2026

District Court 36-2-01 – Beaver County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

A compliance audit was conducted for District Court 36-2-01 in Beaver County, Pennsylvania, covering the period from January 1, 2021, to December 31, 2024. The audit aimed to review compliance with state laws and regulations regarding the collection and remittance of funds on behalf of the Commonwealth. The audit was limited due to restricted access […]

August 17, 2026

Borough of Dalton – Lackawanna 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 Dalton, Lackawanna County, Pennsylvania, for the period from January 1, 2024, to December 31, 2025, following the requirements of 75 Pa.C.S. § 9010. The audit aimed to review whether the borough adhered to the Pennsylvania Department of Transportation’s Publication 9 […]

August 17, 2026

Clarion County Clerk of the Court of Common Pleas/Prothonotary – Audit Period January 1, 2020 to December 31, 2024

A compliance audit was conducted on the Clerk of the Court of Common Pleas/Prothonotary in Clarion County, Pennsylvania, covering the period from January 1, 2020, to December 31, 2024. The audit aimed to verify if all funds collected on behalf of the Commonwealth were correctly assessed, reported, and promptly remitted. The audit report states that […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General