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Audits

May 21, 2025

Borough of Fairchance – Fayette County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Borough of Fairchance in Fayette County, Pennsylvania, examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for 2023. The municipality’s management is responsible for presenting this form based on criteria from the Pennsylvania Department of Transportation’s Publication 9. The auditor’s task was to express an opinion […]

May 21, 2025

Township of Delaware – Northumberland County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund Forms MS-965 for the Township of Delaware, Northumberland County, Pennsylvania, covering January 1, 2020, to December 31, 2023. The township’s management is responsible for presenting these forms in alignment with specified criteria. The audit was conducted following standards set by the American Institute of Certified […]

May 21, 2025

Township of Brush Creek – Fulton County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2023

The audit report examines the Liquid Fuels Tax Fund of the Township of Brush Creek, Fulton County, Pennsylvania, for the period from January 1, 2019, to December 31, 2023. The audit assesses the accuracy of Forms MS-965 With Adjustments, as prepared by the municipality, in accordance with the Department of Transportation’s standards. Conducted per American […]

May 21, 2025

Township of Pike – Potter County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The independent auditor’s report for the Township of Pike, Potter County, Pennsylvania, covers the examination of Forms MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the period from January 1, 2020, to December 31, 2023. This examination was conducted under attestation standards set by the American Institute of Certified Public Accountants and […]

May 21, 2025

Township of Barry – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report reviewed the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Barry Township, Schuylkill County, covering January 1, 2021, to December 31, 2023. The audit was performed in accordance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The objective was to determine […]

May 21, 2025

Borough of Newville – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report for the Borough of Newville’s Liquid Fuels Tax Fund from January 1, 2021, to December 31, 2023, identified several findings and recommendations. The borough did not maintain proper documentation for expenditures in 2021 and 2022, delayed the transfer of tax allocations into the appropriate fund, and transferred significant sums from the […]

May 21, 2025

District Court 05-2-38 – Allegheny County – Audit Period January 1, 2020 to December 31, 2023

A Limited Procedures Engagement (LPE) was conducted for District Court 05-2-38 in Allegheny County, Pennsylvania, covering January 1, 2020, to December 31, 2023. This evaluation aimed to determine if all moneys collected on behalf of the Commonwealth were correctly assessed, reported, and promptly remitted, as required by Section 401(c) of The Fiscal Code. Procedures included […]

May 21, 2025

District Court 05-2-22 – Allegheny County – Audit Period January 1, 2019 to December 31, 2023

The compliance audit of District Court 05-2-22 in Allegheny County, Pennsylvania, covered January 1, 2019, to December 31, 2023. It was conducted under Section 401(c) of The Fiscal Code to verify compliance with state laws, regulations, and AOPC policies on money collection for the Commonwealth. The audit evaluated whether amounts were assessed, reported, and remitted […]

May 21, 2025

Borough of Point Marion – Fayette County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Borough of Point Marion’s Liquid Fuels Tax Fund for 2022-2023 was independently audited, evaluating Form MS-965 With Adjustments. The audit ensured compliance with Pennsylvania Department of Transportation’s criteria, based on American Institute of Certified Public Accountants and Government Auditing Standards. A significant issue noted was non-reimbursement of $35,893.82 to the municipality’s Liquid Fuels Tax […]

May 21, 2025

Borough of Mount Carbon – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2022

The independent auditor examined the Forms MS-965 with adjustments for the Liquid Fuels Tax Fund of the Borough of Mount Carbon, Schuylkill County, from January 1, 2019, to December 31, 2022. These forms were assessed based on criteria provided by the Pennsylvania Department of Transportation and in accordance with Government Auditing Standards. The auditor’s examination […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General