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Audits

August 17, 2026

Township of Forks – Sullivan County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the Township of Forks, Sullivan County’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The audit aimed to review compliance with Pennsylvania’s criteria and PennDOT Publication 9 regarding the proper management and reporting of Liquid Fuels Tax Fund monies. Procedures included reviewing municipal records, testing […]

August 17, 2026

Renovo Firemen’s Relief Association – Clinton County – Audit Period January 1, 2023 to December 31, 2025

A compliance audit of the Renovo Firemen’s Relief Association for January 1, 2023, to December 31, 2025, was conducted under Pennsylvania’s legal authority. The audit aimed to verify if corrective actions from a previous audit had been taken and if the association adhered to relevant laws and procedures pertaining to state aid and fund usage. […]

August 17, 2026

Independent Firefighters Relief Association – Lackawanna County – Audit Period January 1, 2023 to December 31, 2025

A compliance audit of the Independent Firefighters Relief Association in Lackawanna County, Pennsylvania, covering January 1, 2023, to December 31, 2025, was conducted to evaluate adherence to state laws, contracts, bylaws, and procedures regarding the receipt and expenditure of state aid. The audit revealed compliance with these requirements, with exceptions noted in two findings. Firstly, […]

August 17, 2026

Heidelberg Volunteer Firemen’s Relief Association of the Borough of Heidelberg, County of Allegheny, Commonwealth of Pennsylvania – Audit Period January 1, 2022 to December 31, 2025

A compliance audit of the Heidelberg Volunteer Firemen’s Relief Association for January 1, 2022, to December 31, 2025, focused on their adherence to state laws and corrective actions from a prior audit. Conducted under Pennsylvania’s constitutional and statutory authority, the audit revealed issues despite some improvements. The association addressed four of the five prior findings, […]

August 17, 2026

The Falls Creek Volunteer Firemans’ Relief Association, Friendship Hose Company No. 1, Borough of Falls Creek, Jefferson County, State of Pennsylvania – Audit Period January 1, 2023 to December 31, 2025

The audit report of The Falls Creek Volunteer Firemans’ Relief Association, covering January 1, 2023, to December 31, 2025, examined compliance with state laws, contracts, bylaws, and procedures regarding state aid receipt and fund expenditure. Conducted under Pennsylvania state authority but not under federal auditing standards, the audit confirmed that the association corrected past issues […]

August 17, 2026

Collier Volunteer Fire Department Relief Association – Fayette County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Collier Volunteer Fire Department Relief Association, covering January 1, 2021, to December 31, 2024, was conducted under Pennsylvania state law. The audit aimed to assess compliance with state laws, contracts, bylaws, and procedures regarding the receipt and expenditure of state aid. However, the audit faced significant challenges due to a […]

August 17, 2026

Allison #2 V.F.D. Firemen’s Relief Association – Fayette County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2025

A Limited Procedures Engagement (LPE) was conducted on the Allison #2 V.F.D. Firemen’s Relief Association in Fayette County, Pennsylvania, for the period January 1, 2022, to December 31, 2025. This engagement, authorized by the Commonwealth of Pennsylvania’s Constitution and other state laws, aimed to ensure funds were expended according to the Volunteer Firefighters’ Relief Association […]

August 17, 2026

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

A compliance audit of Exeter Township, Berks County’s Liquid Fuels Tax Fund for 2024 was conducted to ensure adherence to Pennsylvania’s regulations on the fund’s financial management. The audit aimed to verify compliance with set criteria, particularly those laid out in PennDOT’s Publication 9. Key procedures included reviewing municipal records and internal controls, comparing reported […]

August 17, 2026

Borough of Exeter – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit of the Borough of Exeter’s Liquid Fuels Tax Fund for 2024 was conducted to review adherence to regulations covering fund receipt, expenditure, and reporting as per Pennsylvania’s laws and PennDOT’s guidelines. Key audit procedures involved reviewing Form MS-965, evaluating internal controls, and testing expenditures, during which some misstatements were corrected. The borough […]

August 17, 2026

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

The compliance audit of the Borough of Elgin’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2025, as mandated by 75 Pa.C.S. § 9010, was conducted to ensure adherence to PennDOT’s Publication 9 criteria concerning fund receipt, allocation, and reporting. The audit involved verifying the municipality’s internal controls, examining expenditure […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General