AuditsAudit Type: Compliance

July 29, 2026

Perry County – Liquid Fuels Tax Fund, Act 44 Tax Fund and Act 89 Tax Fund for the Period January 1, 2023 to December 31, 2025

A compliance audit was conducted on Perry County’s Liquid Fuels Tax Fund, Act 44 Tax Fund, and Act 89 Tax Fund for 2023-2025 to review adherence to the Pennsylvania Department of Transportation’s (PennDOT) criteria for fund management. Procedures included reviewing county reports, assessing internal controls, and testing expenditure transactions to ensure compliance with fund usage […]

July 29, 2026

Cresson Borough Police Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Cresson Borough Police Pension Plan was conducted as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the plan’s administration adhered to state laws, regulations, contracts, administrative procedures, and local ordinances. The audit covered January to December 2025, confirming compliance in terms of […]

July 29, 2026

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

The audit of the Cresson Borough Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, focusing on compliance with state laws, regulations, and local policies for 2025. The audit ensured state aid was properly determined and deposited, employer contributions were accurately calculated and deposited, and confirmed […]

July 27, 2026

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

The compliance audit of the Liquid Fuels Tax Fund for the Township of Wilkins in Allegheny County, covering January 1, 2024, to December 31, 2025, aimed to review adherence to PennDOT’s Publication 9 requirements. It focused on the receipt, expenditure, and reporting of Liquid Fuels Tax funds. The audit involved several procedures, including obtaining and […]

July 27, 2026

Township of South Mahoning – Indiana County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Liquid Fuels Tax Fund for the Township of South Mahoning, Indiana County, reviewed adherence to the criteria set by PennDOT’s Publication 9 for fund receipts, expenditures, and reporting for January 1, 2024, to December 31, 2024. The audit included procedures such as examining Form MS-965 from the dotGrants system, reviewing […]

July 27, 2026

Township of New Hanover – Montgomery County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the Township of New Hanover, Montgomery County, was conducted for the period between January 1, 2024, and December 31, 2025. The audit aimed to assess the municipality’s adherence to the criteria outlined in the Pennsylvania Department of Transportation’s Publication 9 regarding the receipt, expenditure, and […]

July 27, 2026

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

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Mahoning, Armstrong County, for the period of January 1, 2022, to December 31, 2024. The audit aimed to determine whether the municipality adhered to the criteria outlined in PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels […]

July 27, 2026

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

The compliance audit for the Township of Hemlock’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2025, reviewed adherence to the Pennsylvania Department of Transportation’s (PennDOT) regulations outlined in Publication 9. The audit involved reviewing the municipality’s reports (MS-965) and conducting tests on $400,852.83 of expenditures to ensure compliance with the permissible […]

July 27, 2026

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

A compliance audit was conducted on the Township of Hanover’s Liquid Fuels Tax Fund in Northampton County, Pennsylvania for the period from January 1, 2024, to December 31, 2025. The audit aimed to assess whether the township adhered to the Pennsylvania Department of Transportation’s criteria for receiving, using, and reporting Liquid Fuels Tax Fund money, […]

July 27, 2026

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

The compliance audit of the Liquid Fuels Tax Fund for the Township of Guilford, Franklin County, covered the period from January 1, 2022, to December 31, 2024. The audit, conducted in line with 75 Pa.C.S. § 9010, assessed the township’s adherence to PennDOT Publication 9 guidelines. Key steps included reviewing Forms MS-965, assessing internal controls, […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General