AuditsAudit Type: Compliance

October 6, 2026

Bucks County Children and Youth Social Services Agency – Amended Fiscal Reports for Fiscal Years 2023 to 2025

The Bucks County Children and Youth Social Services Agency submitted amended fiscal reports for the fiscal years 2023-2024 and 2024-2025, fulfilling requirements under Act 148 of 1976. The engagement aimed to certify actual Commonwealth expenditures for children in the county, focusing on compliance with regulations. For 2023-2024, adjustments increased expenditures by $288,801 and revenues by […]

October 6, 2026

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

A compliance audit of Brecknock Township’s Liquid Fuels Tax Fund was conducted for the period of January 1, 2025, to December 31, 2025. The audit aimed to determine compliance with Pennsylvania’s Department of Transportation’s criteria regarding the receipt, expenditure, and reporting of liquid fuels tax funds. Key procedures included verifying financial reports, internal control checks, […]

October 6, 2026

Borough of Birdsboro – Berks County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

An audit of the Liquid Fuels Tax Fund for the Borough of Birdsboro in Berks County, Pennsylvania, was conducted for the calendar year 2025. The aim was to assess compliance with the Pennsylvania Department of Transportation’s Publication 9 requirements regarding the management and reporting of Liquid Fuels Tax Fund money. Audit procedures included reviewing municipal […]

October 6, 2026

Borough of Berrysburg – Dauphin County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of Berrysburg Borough, Dauphin County, for the period of January 1 to December 31, 2025, according to Pennsylvania’s regulatory requirements. The audit aimed to verify compliance with PennDOT’s Publication 9 criteria concerning the receipt, expenditure, and reporting of funds. The auditing process involved reviewing […]

October 6, 2026

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

An audit of the Liquid Fuels Tax Fund for the Township of Bell, Westmoreland County, was conducted for the period January 1 to December 31, 2025. The objective was to determine compliance with criteria set by the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 for receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. […]

October 6, 2026

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

A compliance audit of the Township of Beccaria’s Liquid Fuels Tax Fund for 2025 was conducted to assess adherence to PennDOT’s Publication 9 criteria related to the receipt, expenditure, and reporting of funds. The audit evaluated internal controls, verified reporting through Form MS-965, and ensured expenditures were permissible. All $17,126.34 of expenditures were examined, confirming […]

October 6, 2026

Borough of Avonmore – Westmoreland 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 Borough of Avonmore, Westmoreland County, Pennsylvania, covering January 1 to December 31, 2025, aimed to ensure adherence to the Pennsylvania Department of Transportation’s Publication 9 criteria regarding fund management. The audit included examining financial submissions, internal controls, and expenditure testing, reviewing transactions worth $30,819.26 […]

October 5, 2026

Wellspan Waynesboro Hospital – Franklin County – Tobacco Settlement Payment Data Year 2027

The Wellspan Waynesboro Hospital engaged in a review process dictated by the Tobacco Settlement Act of June 26, 2001, to determine its eligibility for payments for providing uncompensated care to uninsured patients. This act requires the Department of Human Services (DHS) to compensate hospitals for such services. The procedures performed demonstrated that Wellspan reported one […]

October 5, 2026

Wellspan Philhaven Hospital – Lebanon County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program report outlines the procedures and findings regarding Wellspan Philhaven Hospital’s eligibility for Tobacco Settlement payments under the uncompensated care and extraordinary expense approaches. The report reviewed the facility’s submitted claims and days data for fiscal years 2024 and 2025. Results indicated the hospital did not have potentially eligible extraordinary expenses for […]

October 5, 2026

Wellspan Good Samaritan Hospital – Lebanon County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program mandates payments to hospitals for uncompensated care, with facilities choosing between either an uncompensated care approach or an extraordinary expense approach. Wellspan Good Samaritan Hospital’s eligibility for these payments was reviewed by developing specific procedures to verify claims data and inpatient days. During the fiscal year ending June 30, 2025, the […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General