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Audits

August 11, 2025

Township of West Caln – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The Independent Auditor’s Report examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of West Caln Township, Chester County, for the period from January 1, 2021, to December 31, 2024. The report was conducted according to standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor confirmed […]

August 11, 2025

Township of Providence – Lancaster County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The independent auditor’s report examines the Liquid Fuels Tax Fund Forms MS-965 with adjustments for Providence Township, Lancaster County, covering January 1, 2022, to December 31, 2024. The municipality’s management is responsible for presenting these forms according to the criteria outlined by Pennsylvania’s Department of Transportation (PennDOT) Publication 9. The auditor, following attestation and government […]

August 11, 2025

Township of Lower Gwynedd – Montgomery County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

In August 2025, an independent auditor examined the Form MS-965 with Adjustments for Lower Gwynedd Township’s Liquid Fuels Tax Fund for 2024. This report determines whether the township’s management presented the Form MS-965 according to Pennsylvania Department of Transportation’s criteria and guidelines. The examination followed AICPA standards and Government Auditing Standards to ensure the form […]

August 11, 2025

District Court 38-1-21 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

A limited procedures engagement (LPE) was conducted for District Court 38-1-21 in Montgomery County, Pennsylvania, covering January 1, 2020, to December 31, 2023, as mandated by The Fiscal Code, Section 401(c). The aim was to evaluate if the court properly collected, reported, and remitted funds on behalf of the Commonwealth. Procedures involved matching data from […]

August 10, 2025

Fine Wine & Good Spirits #6516 – Jeannette, Westmoreland County – For the Period September 9, 2024 to June 25, 2025

An audit of Fine Wine and Good Spirits Store 6516 in Jeannette, Pennsylvania, was conducted for the period of September 9, 2024, to June 25, 2025. The audit ensured compliance with PLCB procedures and involved inventory checks, deposit reviews, and performance tests such as sales verification and cash on hand assessments. The report found the […]

August 10, 2025

Fine Wine & Good Spirits #6101 – Oil City, Venango County – For the Period May 29, 2024 to June 7, 2025

An audit of Fine Wine and Good Spirits Store 6101 in Oil City, Pennsylvania, evaluated operations from May 29, 2024, to June 7, 2025. The audit checked various aspects, including physical inventory, cash deposits, compliance with internal controls, cash on hand, and sales prices against the PLCB’s approved list. The report noted that the store […]

August 10, 2025

Fine Wine & Good Spirits #5904 – Westfield, Tioga County – For the Period June 4, 2024 to June 7, 2025

An audit of Fine Wine and Good Spirits Store 5904 in Westfield, Pennsylvania, was conducted for the period of June 4, 2024, to July 7, 2025, and assessed the store’s compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. The audit included inventory checks, cash handling reviews, and compliance testing of various aspects of store […]

August 10, 2025

Fine Wine & Good Spirits #5602 – Somerset, Somerset County – For the Period August 13, 2024 to June 24, 2025

An audit of Fine Wine and Good Spirits Store 5602 in Somerset, Pennsylvania, was conducted for the period of August 13, 2024, to June 24, 2025. The audit involved physical inventory counts, verifying accounting for deposits, reviewing internal compliance reports, and confirming the accuracy of sales prices and capital assets against PLCB records. The report […]

August 10, 2025

Fine Wine & Good Spirits #4107 – Montoursville, Lycoming County – For the Period July 9, 2024 to June 24, 2025

An audit of Fine Wine and Good Spirits Store 4107 in Montoursville, PA, was conducted for the period of July 9, 2024, to June 24, 2025. The audit included physical inventory counts, deposit reviews, and verification of cash, asset listings, and sales records against PLCB standards. The report concluded that Store 4107 complied with all […]

August 10, 2025

Fine Wine & Good Spirits #4103 – Jersey Shore, Lycoming County – For the Period July 17, 2024 to June 24, 2025

An audit of Fine Wine and Good Spirits Store 4103 in Jersey Shore, Pennsylvania, was conducted from July 17, 2024, to June 24, 2025. The audit reviewed inventory counts, financial deposits, cash on hand, sales prices, and the presence of capital assets against PLCB records. The report noted that the store adhered to all procedures […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General