Audits

September 3, 2026

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

A compliance audit of the Liquid Fuels Tax Fund for Derry Township, Westmoreland County, Pennsylvania, covering January 1 to December 31, 2025, assessed adherence to PennDOT Publication 9 criteria regarding fund receipts, expenditures, and reporting. The procedures involved reviewing Form MS-965 submissions, assessing internal control measures, verifying transaction support documentation, and comparing reported figures to […]

September 3, 2026

Borough of Delaware Water Gap – Monroe County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

This compliance audit focuses on the Liquid Fuels Tax Fund of the Borough of Delaware Water Gap in Monroe County, Pennsylvania, covering the period January 1, 2025, to December 31, 2025. The audit aimed to assess adherence to the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 standards for the receipt, expenditure, and reporting of Liquid […]

September 3, 2026

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

The compliance audit evaluated the Township of Bloom, Clearfield County, Pennsylvania’s management of the Liquid Fuels Tax Fund from January 1, 2024, to December 31, 2025. The audit aimed to confirm adherence to criteria in the Pennsylvania Department of Transportation’s Publication 9, regarding the fund’s receipt, expenditure, and reporting. The audit procedures involved reviewing the […]

September 3, 2026

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

A compliance audit was conducted for the Township of Bell, Clearfield County, Pennsylvania, concerning the Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2025, as per 75 Pa.C.S. § 9010. The audit aimed to assess compliance with PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of these funds. Key procedures included […]

September 3, 2026

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

The compliance audit of the Liquid Fuels Tax Fund for the Township of Barrett, Monroe County, was conducted for January 1 to December 31, 2025, to verify adherence to PennDOT’s Publication 9 criteria for fund receipt, expenditure, and reporting. Auditors used Form MS-965 to ensure consistency with municipal records, proposed necessary adjustments, and reviewed documentation […]

September 3, 2026

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

A compliance audit for the Township of Amity’s Liquid Fuels Tax Fund was conducted for the period of January 1, 2025, to December 31, 2025. The audit reviewed the municipality’s adherence to PennDOT’s established criteria regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Key procedures involved reviewing the municipality’s internal controls, […]

September 2, 2026

West Deer Township Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the West Deer Township Police Pension Plan, conducted by the Auditor General, examined compliance with state laws and regulations pertinent to municipal pension plans. The audit, focusing on specific periods between January 1, 2024, and December 31, 2025, included verification of state aid deposit, calculation of employer contributions, and employee contribution […]

September 2, 2026

West Deer Township Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the West Deer Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with relevant laws, regulations, and policies. The audit confirmed the pension plan’s adherence to state laws from January 1, 2024, to December 31, 2025, involving state aid deposits, employer contributions, employee […]

September 2, 2026

Shoemakersville Borough Police Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Shoemakersville Borough Police Pension Plan, mandated by Act 205, assessed if the plan adhered to relevant state laws and regulations. Conducted for the period January 1 to December 31, 2025, the audit verified state aid deposits, employer contributions, and the preparation of the actuarial valuation report. No employee contributions or […]

September 2, 2026

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

A compliance audit was conducted on the Shoemakersville Borough Non-Uniformed Pension Plan in Berks County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure the pension plan was administered in accordance with state laws, regulations, and local ordinances. The procedures involved reviewing the proper […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General