AuditsAudit Type: Compliance

May 22, 2026

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

An audit was conducted on the Township of Berwick’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024, as mandated by PennDOT Publication 9 criteria. The audit aimed to assess compliance with fund receipt, expenditure, and reporting requirements. Key procedures included examining Form MS-965 from PennDOT’s dotGrants system, communication with […]

May 22, 2026

Borough of Avondale – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

A compliance audit was conducted for the Borough of Avondale, Chester County’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024. The audit aimed to assess compliance with criteria set by Pennsylvania’s Liquid Fuels Tax laws and PennDOT’s Publication 9. Key procedures involved reviewing Avondale’s Forms MS-965, municipal operations, internal controls, and […]

May 22, 2026

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

The compliance audit of the Township of Antrim’s Liquid Fuels Tax Fund, covering January 1, 2022, to December 31, 2024, was conducted to determine compliance with PennDOT’s criteria related to the receipt, expenditure, and reporting of tax fund money. Audit procedures included reviewing municipal records, testing expenditure transactions totaling $263,837.48, and assessing the municipality’s internal […]

May 22, 2026

District Court 38-2-03 – Montgomery County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit was conducted on District Court 38-2-03 in Montgomery County, Pennsylvania, from January 1, 2021, to December 31, 2023. The audit aimed to ensure compliance with state laws, regulations, and the policies and procedures of the Administrative Office of Pennsylvania Courts (AOPC) concerning the collection, assessment, and remittance of funds on behalf of […]

May 22, 2026

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

A compliance audit was conducted on the Liquid Fuels Tax Fund of Allison Township in Clinton County, Pennsylvania, covering the period from January 1, 2024, to December 31, 2024. The objective was to assess compliance with the criteria for fund receipt, expenditure, and reporting as per Pennsylvania law and the Pennsylvania Department of Transportation’s (PennDOT) […]

May 22, 2026

Snyder County Children and Youth Services – Amended Fiscal Reports for Fiscal Years 2023 to 2025

The audit reviewed the fiscal reports of Snyder County Children and Youth Services for the fiscal years 2023-2024 and 2024-2025 under Act 148. The audit aimed to certify the actual Commonwealth expenditures incurred on behalf of children in the county. For the 2023-2024 fiscal year, no adjustments were necessary in the agency’s reports. However, for […]

May 22, 2026

Forest County Children and Youth Services – Amended Fiscal Reports for Fiscal Years 2022 to 2024

The audit reviewed the fiscal reports for Forest County Children and Youth Services for fiscal years 2022-2023 and 2023-2024, following Act 148 of 1976 regulations. The objective was to verify and certify actual Commonwealth expenditures for county children during these periods. The review involved the CY-370 Expenditure Report, CY-370A Revenue Report, and CY-348 Fiscal Summary […]

May 20, 2026

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

The compliance audit of the Womelsdorf Borough Police Pension Plan aimed to verify compliance with state laws, regulations, and local ordinances. For 2025, it assessed state aid deposits, employer contribution calculations, and compliance regarding an unallocated insurance contract. The review also ensured actuarial valuation reports were submitted timely and accurately as per Act 205. No […]

May 20, 2026

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

A compliance audit was conducted on the Womelsdorf Borough Non-Uniformed Pension Plan, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act, covering the period from January 1, 2024, to December 31, 2025. The audit’s objectives were to assess corrective actions taken from prior findings and verify compliance with relevant laws and regulations. […]

May 20, 2026

Salem Township Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Salem Township Police Pension Plan in Luzerne County, Pennsylvania, for the year 2025. This audit was carried out under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). Although not in accordance with Government Auditing Standards, the audit ensured that the plan complied with […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General