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PA Department of the Auditor General

Township of Upper Mahanoy – Northumberland County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

The Independent Auditor’s Report reviews the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Upper Mahanoy Township, covering January 1, 2020, to December 31, 2024. The municipality’s management presented these forms per the Pennsylvania Department of Transportation’s standards. The auditor, following governmental auditing standards, found the forms accurately reflected the Liquid Fuels […]

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Borough of West Brownsville – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The Independent Auditor’s Report examines Forms MS-965 with Adjustments for West Brownsville’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2024. The Borough’s management must present these forms following the Department of Transportation’s guidelines. The audit, performed per the American Institute of Certified Public Accountants and Government Auditing Standards, confirms the accuracy […]

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Borough of West Middletown – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund for the Borough of West Middletown, Washington County, covering January 1, 2022, to December 31, 2024. The audit was conducted to ensure compliance with criteria outlined by the Pennsylvania Department of Transportation (PennDOT) in Publication 9, ensuring funds are used for street, road, and bridge […]

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The Westover Area Volunteer Company Relief Association, County of Clearfield In Pennsylvania – Audit Period January 1, 2023 to December 31, 2024

An audit of The Westover Area Volunteer Fire Company Relief Association in Clearfield County, Pennsylvania, was conducted for the period from January 1, 2023, to December 31, 2024. The audit, performed under authority of Pennsylvania law, sought to verify compliance with state laws, contracts, bylaws, and procedures regarding the management of state aid and funds. […]

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The Grassflat Volunteer Firemen’s Relief Association – Clearfield County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of The Grassflat Volunteer Firemen’s Relief Association for January 1, 2023, to December 31, 2024, aimed to verify adherence to state laws, contracts, bylaws, and administrative procedures regarding state aid and fund expenditure. Conducted by the Pennsylvania Auditor General’s office under state constitutional and statutory authority, the audit found that the association […]

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Springville Volunteer Fire Company Relief Association – Susquehanna County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Springville Volunteer Fire Company Relief Association covered January 1, 2022, to December 31, 2024. It revealed that the association largely complied with state laws and procedures concerning state aid and fund expenditures. However, the audit noted a failure to address an earlier finding related to the late receipt and deposit […]

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Sandycreek Township Fire Department Relief Fund – Venango County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the Sandycreek Township Fire Department Relief Fund for January 1, 2023, to December 31, 2024, under state mandates. The audit aimed to verify corrective actions from a prior audit and ensure compliance with state laws concerning state aid and funds’ usage. The audit concluded that the relief association addressed […]

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Forbes Road Volunteer Fire Company, Salem Township Fire Company Number Two Relief Association – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit for Forbes Road Volunteer Fire Company, Salem Township Fire Company Number Two Relief Association in Westmoreland County, Pennsylvania, covers the period from January 1, 2022, to December 31, 2024. Conducted by the Department of the Auditor General under the Commonwealth of Pennsylvania regulations, the audit aimed to ensure corrective actions on previous […]

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Salem Township Fire Department Fireman’s Relief Association – Luzerne County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of Salem Township Fire Department Fireman’s Relief Association (RA) for the period January 1, 2022, to December 31, 2024, evaluated the RA’s actions taken in response to previous audit findings and its compliance with state laws related to funds and administration. The audit found that the RA took appropriate corrective measures on […]

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Relief Association of the Union Fire Company No. 1 of Leesport, Pennsylvania – Berks County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on the Relief Association of the Union Fire Company No. 1 of Leesport, Pennsylvania, covering January 1, 2022, to December 31, 2024. The review was pursuant to relevant state laws, including Article VIII, Section 10 of the Pennsylvania Constitution, the Fiscal Code, and the Volunteer Firefighters’ Relief Association […]

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Pennsylvania Department
of the Auditor General