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PA Department of the Auditor General

Published January 30, 2026

About This Audit

The Chester County Children and Youth Agency submitted fiscal reports for the fiscal years 2021-2022 and 2022-2023. The review, based on Act 148 of 1976, aimed to certify the actual expenditures incurred on children’s behalf in Chester County. For the 2021-2022 fiscal year, no adjustments were made to the agency’s reports. However, for the 2022-2023 fiscal year, expenditures were reclassified to proper cost centers, leading to a $426 amount due to the state. After discussing with County representatives and agency management, the adjusted reports were forwarded to DHS for review. The agency did not conduct a full audit, but the engagement procedures were deemed sufficient to fairly present the expenditures. The process ensured compliance with Pennsylvania Code relevant to children and youth services. This is an automated summary. Please rely on the contents included in the released audit report.

Audit Type:

Audit County:

Pennsylvania Department
of the Auditor General