AuditsAudit Type: Compliance

June 3, 2025

Bullskin Township Non-Uniformed Pension Plan – Fayette County – Audit Period Ended December 31, 2024

The compliance audit for Bullskin Township’s Non-Uniformed Pension Plan, in accordance with the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s adherence to state regulations and prior corrective actions. Conducted outside the Government Auditing Standards, the audit focused on two objectives: whether past recommendations were addressed and if the plan complied with […]

June 3, 2025

Benton Borough Police Pension Plan – Columbia County – Audit Period Ended December 31, 2024

A compliance audit was conducted on the Benton Borough Police Pension Plan in Pennsylvania to assess adherence to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit, covering the period January 1, 2023, to December 31, 2024, aimed to verify corrective actions taken in response to previous findings and check the […]

June 3, 2025

Armstrong Township Non-Uniformed Pension Plan – Indiana County – Audit Period Ended December 31, 2024

A compliance audit was conducted on the Armstrong Township Non-Uniformed Pension Plan for the period January 1, 2024, to December 31, 2024, under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205) of Pennsylvania. The audit aimed to establish whether the pension plan adhered to applicable state laws, regulations, contracts, and policies. It […]

June 3, 2025

District Court 47-3-05 – Cambria County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for District Court 47-3-05 in Cambria County, Pennsylvania, from January 1, 2020, to December 31, 2023, as per the mandates of The Fiscal Code. The audit aimed to ensure adherence to state laws, regulations, and policies regarding financial collections for the Commonwealth. Key procedures included verifying data accuracy between the […]

June 3, 2025

District Court 38-1-12 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 38-1-12 in Montgomery County, Pennsylvania was conducted for the period from January 1, 2020, to December 31, 2023. The audit aimed to evaluate the court’s adherence to state laws, regulations, and policies related to collecting, reporting, and remitting moneys on behalf of the Commonwealth. Key procedures included comparing data […]

June 3, 2025

District Court 10-3-10 – Westmoreland County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for District Court 10-3-10 in Westmoreland County, Pennsylvania, covering January 1, 2019, to December 31, 2023. The audit aimed to verify the court’s adherence to state laws, regulations, and Administrative Office of Pennsylvania Courts (AOPC) policies regarding the collection, assessment, reporting, and remittance of moneys for the Commonwealth. Key procedures […]

June 3, 2025

District Court 05-2-15 – Allegheny County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted on District Court 05-2-15 in Allegheny County, Pennsylvania, covering the period from January 1, 2019, to December 31, 2023. The audit aimed to verify the court’s adherence to state laws, regulations, and AOPC policies regarding the collection, assessment, and remittance of fines, costs, fees, and surcharges. Audit procedures included checking […]

June 3, 2025

Schuylkill County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021 to 2023

In May 2025, the Schuylkill County Children and Youth Agency submitted amended fiscal reports for the fiscal years 2021-2022 and 2022-2023 to the Pennsylvania Department of Human Services (DHS). The reports, derived from Act 148 of 1976’s guidelines, revealed adjustments in commonwealth expenditures on behalf of children. For 2021-2022, one adjustment decreased state expenditures by […]

June 3, 2025

Pike County Children and Youth Services – Amended Fiscal Reports for Fiscal Years 2021 to 2023

In May 2025, the amended fiscal reports for Pike County Children and Youth Agency were submitted, covering fiscal years 2021-2022 and 2022-2023. These reports underwent review in compliance with Act 148 to verify and certify commonwealth expenditures on children’s behalf in the county. For fiscal year 2021-2022, a single adjustment increased revenue by $4,908 and […]

June 3, 2025

Lawrence County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2022 to 2023

The Lawrence County Children and Youth Agency amended fiscal reports for July 1, 2021, to June 30, 2022, and July 1, 2022, to June 30, 2023, to assess and certify expenditures for children within the county. Their engagement included the review of financial records to ensure compliance with state regulations. The fiscal reports for both […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General