The audit of the City of Dubois’ Liquid Fuels Tax Fund covered the period from January 1, 2023, to December 31, 2024. The forms MS-965 with Adjustments were examined to ensure they meet the Pennsylvania Department of Transportation’s criteria, as outlined in Publication 9. This examination is based on American Institute of Certified Public Accountants […]
The audit for the Liquid Fuels Tax Fund of Clarks Summit Borough, Lackawanna County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2024. The audit was conducted in line with attestation standards set by the AICPA and Government Auditing Standards and focused on Form MS-965 With Adjustments, which is prepared by municipal […]
The compliance audit of the Township of Centre’s Liquid Fuels Tax Fund, covering January 1, 2024, through December 31, 2024, evaluated compliance with PennDOT’s Publication 9 for the management of state funds. The audit procedures involved assessing internal controls, reconciling financial data, and verifying expenditures. All examined expenditure transactions totaling $157,190.97 were found compliant and […]
The audit reviewed Forms MS-965 With Adjustments for the Borough of Brockway’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The municipality’s management is responsible for presenting these forms as per Pennsylvania Department of Transportation guidelines. Conducted following American Institute of Certified Public Accountants and Government Auditing Standards, the audit found […]
A compliance audit of the Borough of Beech Creek’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024, was conducted to assess adherence to the Pennsylvania Department of Transportation’s criteria as outlined in Publication 9. The audit procedures involved reviewing the municipality’s Form MS-965 submissions, evaluating internal control measures, and […]
The audit of the Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 9211 in Bethel Park covered the period from March 13, 2025, to February 4, 2026. The audit aimed to determine compliance with PLCB operating procedures and included inventory counts, reviewing financial records, and ensuring adherence to internal controls. While the store […]
The audit for Fine Wine and Good Spirits Store 5406 in Mahanoy City, Pennsylvania, covered the period from February 25, 2025, to February 7, 2026. Conducted under statutory authority, the compliance audit assessed compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The audit included inventory counts, verification of deposits, assessment of internal controls, verification of […]
An audit of Fine Wine and Good Spirits Store 4804 in Bethlehem, Pennsylvania, was conducted for the period from February 19, 2025, to February 11, 2026. The audit evaluated compliance with operating procedures established by the Pennsylvania Liquor Control Board (PLCB). Despite general compliance, several issues were identified including an inventory discrepancy exceeding 1% of […]
The Pennsylvania Liquor Control Board’s Licensee Service Center 3616, Lancaster County, underwent a compliance audit for the period May 5, 2025, to February 24, 2026. The audit ensured adherence to PLCB operating procedures as per the Liquor Code and included inventory checks, deposit reviews, cash on hand validations, and verification of capital assets. No significant […]
The audit reviewed operations of Fine Wine and Good Spirits Store 1111 in Cambria County, Pennsylvania, from April 15, 2025, to February 28, 2026. The purpose was to assess compliance with the Pennsylvania Liquor Control Board’s (PLCB) operating procedures. The audit reviewed inventory records, financial deposits, and various reports to ensure adherence to internal controls. […]