Audits

March 27, 2026

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

The compliance audit of the Borough of Greensboro’s Liquid Fuels Tax Fund, conducted from January 1 to December 31, 2024, assessed the municipality’s adherence to PennDOT’s guidelines for receipt, expenditure, and reporting of these funds. Procedures included reviewing the municipality’s financial records, ensuring internal controls were in place, and verifying the accuracy of reported expenditures […]

March 27, 2026

Township of Eldred – Jefferson County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit for the Township of Eldred’s Liquid Fuels Tax Fund covered January 1, 2023, to December 31, 2024, and assessed the Forms MS-965 with adjustments, ensuring they met the criteria outlined by the Pennsylvania Department of Transportation’s Publication 9 and the relevant legislation. The township’s management is accountable for accurate presentation, while the audit […]

March 27, 2026

Township of East Pennsboro – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit reviewed the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of East Pennsboro Township, Cumberland County, covering January 1, 2024, to December 31, 2024. This audit, conducted according to American Institute of Certified Public Accountants and Government Auditing Standards, aimed to ensure the form’s compliance with the Pennsylvania Department of Transportation’s […]

March 27, 2026

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

An audit was conducted on the Liquid Fuels Tax Fund of the Borough of Coaldale, Bedford County, for the period January 1, 2024, to December 31, 2024. It aimed to verify compliance with Pennsylvania’s Department of Transportation guidelines on the management of these funds. Key audit procedures included reviewing municipal records, verifying reported figures against […]

March 27, 2026

Children’s Home of Pittsburgh – Allegheny County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program outlines the reporting and payment procedures for hospitals receiving funds for uncompensated care services. Under this program, the Department of Human Services (DHS) evaluates hospitals based on uncompensated care scores or extraordinary expense claims. The report details the procedures conducted for the Children’s Home of Pittsburgh to assess claim eligibility and […]

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 […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General