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February 4, 2025

Blair County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2020-2021 and 2021-2022

The Blair County Children and Youth Agency has completed amended fiscal reports for the fiscal years 2020-2021 and 2021-2022, as mandated by Act 148 of 1976. This engagement aimed to verify actual commonwealth expenditures for children residing in Blair County. Adjustments made during the review resulted in financial gains for the county, increasing agency expenditures […]

February 4, 2025

Berks County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2019 to 2022

The amended fiscal reports for Berks County Children and Youth Agency have been completed for the fiscal years 2019-2020, 2020-2021, and 2021-2022. These reports ascertain and certify the actual Commonwealth expenditures incurred for children in Berks County. For each fiscal year, adjustments were made to the agency’s submitted reports. In 2019-2020, expenditures were reclassified, resulting […]

February 4, 2025

Department of Labor & Industry – State Workers’ Insurance Fund for the Years Ended December 31, 2022 and December 31, 2023

The State Workers’ Insurance Fund (SWIF) provides workers’ compensation insurance in Pennsylvania, especially for employers denied by private insurers. A board comprising the Secretary of Labor and Industry, the State Treasurer, and the Insurance Commissioner oversees SWIF operations. For the fiscal years ending December 31, 2022, and 2023, SWIF’s admitted assets decreased by $38 million. […]

February 4, 2025

Liquor Control Board – State Stores Fund and Liquor License Fund Financial Audit for the Years Ended 2023 and 2024

The Pennsylvania Liquor Control Board (PLCB) oversees the sale and distribution of alcohol within the state, as detailed in their financial audit for fiscal years ending June 30, 2024 and 2023. The PLCB generated gross sales of $3.2 billion in 2023-24, contributing significantly to state revenue through liquor and sales taxes. Key responsibilities include managing […]

February 4, 2025

Treasury Department INVEST Program for Local Governments, INVEST Daily, and INVEST Community Pools – Audit Period Ending December 31, 2022

The Commonwealth of Pennsylvania’s Treasury Department operates the INVEST Program, a diversified investment portfolio for local governments and non-profit entities, offering the INVEST Daily Pool and INVEST Community Pool. These pools provide a low-cost, liquid investment mechanism with no balance requirements or minimum investment terms to meet short-term cash needs. The program prioritizes safety of […]

February 4, 2025

Commonwealth of Pennsylvania – Treasury Department – INVEST Program for Local Governments, INVEST Daily and INVEST Community Pools – Audit Period Ended December 31, 2023

The INVEST Program for Local Governments, managed by the Commonwealth of Pennsylvania Treasury Department, offers a diversified investment portfolio that local governments can join. This program features two primary pools: the INVEST Daily and the INVEST Community Pools, designed to provide a secure, liquid, and low-cost investment mechanism tailored to meet short-term cash needs. These […]

February 3, 2025

Upper Providence Township Police Pension Plan – Delaware County – Audit Period Ended December 31, 2023

A compliance audit of the Upper Providence Township Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205) to assess whether the plan complied with state laws, regulations, contracts, and policies. The audit focused on specific elements like the calculation and deposit of state aid, employer, and employee […]

February 3, 2025

Upper Providence Township Non-Uniformed Pension Plan – Delaware County – Audit Period Ended December 31, 2023

The compliance audit conducted on the Upper Providence Township Non-Uniformed Pension Plan aimed to ensure adherence to applicable state laws, regulations, and local ordinances based on the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The scope was limited to determining compliance in categorized areas for the 2023 fiscal year, including state aid […]

February 3, 2025

Upper Dublin Township Police Pension Plan – Montgomery County – Audit Period Ended December 31, 2023

The compliance audit of the Upper Dublin Township Police Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, evaluated the administration of the plan against state laws, contracts, regulations, and local ordinances. The audit focused on ensuring proper handling of state aid, employer and employee contributions, the calculation […]

February 3, 2025

Upper Dublin Township Non-Uniformed Pension Plan – Montgomery County – Audit Period Ended December 31, 2023

from the Commonwealth in 2021 due to the failure to accurately certify an eligible employee. The compliance audit of the Upper Dublin Township Non-Uniformed Pension Plan was conducted in accordance with Act 205, though not necessarily with Government Auditing Standards. The audit aimed to verify corrective actions taken on prior findings and to ensure compliance […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General