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Audits

March 27, 2026

Behavioral Wellness Center at Girard – Philadelphia County – Tobacco Settlement Payment Data Year 2027

The Behavioral Wellness Center at Girard’s eligibility for the 2027 Tobacco Settlement Program was assessed. The Tobacco Settlement Act mandates payments for uncompensated care services. Eligibility can be determined using two approaches: uncompensated care, based on a hospital’s score, and extraordinary expense, based on qualified claims exceeding certain cost thresholds. An engagement was conducted to […]

March 27, 2026

Allied Services Institute of Rehabilitation Medicine – Lackawanna County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Act requires the Department of Human Services (DHS) to allocate payments to hospitals for uncompensated care using either an uncompensated care or extraordinary expense approach. Allied Services Institute of Rehabilitation Medicine underwent procedures to verify claims eligibility and accuracy of days data for these payments. For the fiscal year ending June 30, […]

March 26, 2026

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

The audit for the Borough of Bedford in Bedford County, Pennsylvania, reviewed Form MS-965 With Adjustments for the Liquid Fuels Tax Fund, covering January 1 to December 31, 2024. The audit, adhering to attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, found the form appropriately presented the fund’s […]

March 26, 2026

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

The Wayne County Children and Youth Agency has submitted amended fiscal reports for the fiscal years 2021-2022 and 2022-2023, in compliance with Act 148 of 1976. This submission includes the CY-370 Expenditure Report, CY-370A Revenue Report, and CY-348 Fiscal Summary. The report was reviewed to certify the actual Commonwealth expenditures for children residing in Wayne […]

March 26, 2026

Juniata County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2023 to 2024

The Juniata County Children and Youth Agency has submitted amended fiscal reports for the 2022-2023 and 2023-2024 fiscal years to ascertain and certify actual Commonwealth expenditures on behalf of children residing within the county. These reports, required by Act 148 of 1976, were reviewed to determine their compliance with regulations and proper fund utilization, as […]

March 26, 2026

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

The Delaware County Children and Youth Agency submitted amended fiscal reports for the fiscal years 2021-2022 and 2022-2023. These reports were reviewed to certify the actual expenditures made on behalf of children in the county, as per Act 148 of 1976. For the 2021-2022 fiscal year, an adjustment led to an increase in expenditures by […]

March 26, 2026

The Volunteer Firemen’s Relief Association of The Bethel Township Hose Company No. 1, of Bethel Township, Delaware County, Pennsylvania – Audit Period January 1, 2022 to December 31, 2024

The compliance audit for The Volunteer Firemen’s Relief Association of the Bethel Township Hose Company No. 1, conducted for the period from January 1, 2022, to December 31, 2024, aimed to assess corrective actions regarding previous findings and determine compliance with state laws on state aid and funds expenditure. The audit found that the relief […]

March 25, 2026

Upper Moreland Township Police Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Upper Moreland Township Police Pension Plan was conducted to ensure the plan’s administration aligned with applicable state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, based on the Municipal Pension Plan Funding Standard and Recovery Act, assessed financial activities from January 1, 2024, to December 31, 2024. The […]

March 25, 2026

Upper Moreland Township Non-Uniformed Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

In March 2026, a compliance audit was conducted on the Upper Moreland Township Non-Uniformed Pension Plan in Montgomery County, Pennsylvania. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), sought to verify corrective actions from past reports and ensure compliance with state laws, regulations, and local policies. […]

March 25, 2026

Upper Moreland Township Firefighter’s Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Upper Moreland Township Firefighter’s Pension Plan to assess adherence to relevant state laws and regulations, in line with the Municipal Pension Plan Funding Standard and Recovery Act. The primary objectives were to verify corrective actions on previous audit findings and confirm the plan’s lawful administration. The audit focused […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General