Our Audit Bureaus

District Courts and County Row Offices – Pennsylvania’s 516 district courts and 429 county row offices collect fines, costs, fees, taxes, and surcharges. A portion of those collections are remitted to the Commonwealth, and the bureau determines whether the offices properly assessed and remitted the funds due.

Liquid Fuels Examinations – A portion of state taxes on liquid fuels (e.g., gasoline and diesel) is shared with counties and municipalities. The funds must be used to maintain and repair streets, roads, and bridges in accordance with Department of Transportation regulations. The bureau determines whether the counties and municipalities properly reported their expenditure of the funds and complied with regulations.

Children and Youth Services – The Pennsylvania Department of Human Services (DHS) provides funds to counties for the care of at-risk children. The counties report their expenditure of those state funds and related federal and county funds using fiscal reports developed by DHS. The bureau determines whether the expenditures reported are allowable and fairly stated, and whether the counties followed DHS fiscal regulations. DHS is responsible for evaluating the services provided by counties.

Tobacco Settlement Funds – DHS reimburses hospitals for a portion of their costs of providing care to uninsured individuals, with the funding coming from a 1998 multi-state settlement with tobacco companies. The bureau’s audits determine whether statistics submitted by hospitals are accurate and individual claims for uninsured patients qualify under the terms of the settlement agreement.

Ensures that state aid to Volunteer Firefighters’ Relief Associations (VFRAs) is spent according to applicable state laws, contracts, bylaws, and administrative procedures. Generated by a 2% state tax on fire insurance purchased by Pennsylvania residents from out-of-state insurance companies, the funds pay for insurance to protect firefighters, purchase equipment, and cover training expenses. VFRAs are separate legal entities from fire companies.

Helps audit bureaus with audit data and analytics, as well as with the assessment of information technology controls in their audits. Staff are trained auditors who specialize in data and analytics as well as the auditing standard requirements for evidence, data reliability, and IT controls. The bureau provides creative solutions to IT audit problems as well as advanced data and analytics support. It also offers training to staff.

Municipal Pension – The Department of the Auditor General is required to audit every municipality which received general municipal pension system state aid. The audits ensure that pension plans established by municipalities for their police officers, paid firefighters, and non-uniformed employees are properly funded and are administered in compliance with applicable laws, regulations, contracts, procedures, and policies.

Liquor Control – Responsible for examining approximately 600 Fine Wine & Good Spirits stores and 2 warehouses operated by the Pennsylvania Liquor Control Board (PLCB). Their audits examine and/or evaluate the activities of all stores and warehouses operated and maintained by the PLCB.

Conducts performance audits of Commonwealth agencies, departments, boards, commissions, and other state funded authorities, organizations, and programs, including school districts. Performance audits may be mandatory or discretionary, provide independent and objective assessments of programs, activities, and functions, and include recommendations for improvements. The results of these audits are shared with the governor, the General Assembly, the auditee, and the public. These performance audits serve the people of Pennsylvania by enhancing government accountability, transparency, and the effective use of taxpayer dollars, along with improving government operations and programs and, in turn, the lives of Pennsylvanians.

The Bureau of State and Federal Audits (BSFA) conducts statewide annual audits of the Annual Comprehensive Financial Report (ACFR) and Single Audit which are conducted jointly with an independent public accounting firm. BSFA also conducts stand-alone financial audits annually of the INVEST Program for Local Governments, the State Workers’ Insurance Fund, and the Liquor Control Board. These audits are conducted in accordance with GAAS and GAGAS. BSFA also reviews corporate tax return determinations/assessments made by the Pennsylvania Department of Revenue for accuracy and reasonableness.