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Audits

September 16, 2026

Township of Bethel – Fulton County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The audit of the Liquid Fuels Tax Fund for the Township of Bethel, Fulton County, Pennsylvania, covering January 1, 2024, to December 31, 2025, determined the municipality’s compliance with regulations outlined in PennDOT’s Publication 9. This audit sought to verify the adherence to criteria concerning fund receipt, expenditure, and reporting. Procedures involved reviewing municipal documents […]

September 16, 2026

Avoca Borough Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Avoca Borough Police Pension Plan in Luzerne County, Pennsylvania, as authorized by the Municipal Pension Plan Funding Standard and Recovery Act of 1984. The primary objective was to ensure the pension plan’s compliance with applicable state laws, regulations, and other local policies. The audit covered various aspects, including […]

September 16, 2026

Avoca Borough Non-Uniformed Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Avoca Borough Non-Uniformed Pension Plan, pursuant to the Municipal Pension Plan Funding Standard and Recovery Act, to determine if it complied with applicable state laws, regulations, contracts, administrative procedures, and local ordinances. The audit focused on the period from January 1, 2025, to December 31, 2025, examining state […]

September 16, 2026

Rivers Edge Volunteer Fire Department Relief Association – Allegheny County – Audit Period January 1, 2022 to December 31, 2025

The compliance audit of the Rivers Edge Volunteer Fire Department Relief Association in Allegheny County, covering January 1, 2022, to December 31, 2025, aimed to ensure compliance with state laws, contracts, and procedures pertaining to the receipt of state aid and the expenditure of funds. Conducted under the authority of Pennsylvania statutes, the audit noted […]

September 16, 2026

Franklin County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2023 to 2025

The Franklin County Children and Youth Agency submitted amended fiscal reports for fiscal years 2023-2024 and 2024-2025. The engagement, pursuant to Act 148 of 1976, involved reviewing and certifying Commonwealth expenditures related to children in the county. This review included the CY-370 Expenditure Report, CY-370A Revenue Report, and CY-348 Fiscal Summary. The engagement focused on […]

September 11, 2026

Township of Worcester – Montgomery County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Worcester, Montgomery County, Pennsylvania, for January 1, 2024, to December 31, 2025, under 75 Pa.C.S. § 9010. The audit aimed to assess adherence to PennDOT’s Publication 9 for fund receipt, expenditure, and reporting. Procedures included reviewing municipal forms, communicating with […]

September 11, 2026

Township of West Salem – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The conducted compliance audit focused on the Liquid Fuels Tax Fund of West Salem Township, Mercer County, for January 1, 2024, to December 31, 2025. The objective was to assess the township’s compliance with PennDOT’s regulations regarding the receipt, expenditure, and reporting of these funds. Key procedures included examining municipal records and Forms MS-965, testing […]

September 11, 2026

Township of West Penn – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit of the Liquid Fuels Tax Fund for West Penn Township, Schuylkill County, was conducted for January 1, 2024, to December 31, 2025. The audit aimed to verify adherence to PennDOT’s Publication 9 for receiving, spending, and reporting Liquid Fuels Tax funds. Procedures involved reviewing municipal records, communication with officials, and testing $1,187,872.81 […]

September 11, 2026

Township of Upper Merion – Montgomery County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit for the Township of Upper Merion’s Liquid Fuels Tax Fund, conducted from January 1, 2024, to December 31, 2025, has concluded the township complied with PennDOT’s Publication 9 requirements. These guidelines dictate the proper procedures for the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. The audit involved an examination […]

September 11, 2026

Township of Somerset – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

An audit of the Township of Somerset’s Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2025, was conducted to ensure compliance with Pennsylvania Department of Transportation criteria. The audit evaluated internal controls, tested expenditures, and checked timely deposits of state aid. Procedures included examining municipal records and testing $450,053.28 of $1,133,205.32 in […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General