Audits

Township of East Pennsboro – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report examined the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Township of East Pennsboro, Cumberland County, for January 1, 2022, to December 31, 2023. Conducted according to American Institute of Certified Public Accountants standards and Government Auditing Standards, the examination aimed to ensure these forms were presented correctly. The […]

Northern Berks Regional Police Pension Plan – Berks County – Audit Period Ended December 31, 2023

Dallas Borough Police Pension Plan – Luzerne County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Dallas Borough Police Pension Plan was conducted for the period from January 1, 2020, to December 31, 2023. The audit, carried out under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess whether the pension plan was managed according to relevant state laws, regulations, contracts, procedures, and […]

Dallas Borough Non-Uniformed Pension Plan – Luzerne County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Dallas Borough Non-Uniformed Pension Plan was conducted for the period from January 1, 2020, to December 31, 2023. This audit aimed to assess compliance with state laws, regulations, and local policies. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, the audit evaluated proper state […]

Township of Whiteley – Greene County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Township of Whiteley in Greene County, Pennsylvania, covers the examination of Form MS-965 with adjustments for the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2023. The municipality’s management is responsible for accurately presenting Form MS-965, while the auditor’s role is to express an opinion on […]

Township of Jackson – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report reviewed the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Jackson, Mercer County, for 2023. The objective was to ensure that the form was presented in accordance with criteria outlined by Pennsylvania’s Department of Transportation. The examination followed standards set by the American Institute of […]

Borough of Conneautville – Crawford County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Borough of Conneautville in Crawford County, Pennsylvania, examines the Liquid Fuels Tax Fund’s Form MS-965 With Adjustments for 2023. The municipality must adhere to the criteria described in the report’s Background section and the Department of Transportation’s Publication 9. The audit was conducted under the standards of the AICPA […]

Township of Bethel – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Township of Bethel in Armstrong County, Pennsylvania, for the period from January 1, 2022, to December 31, 2023. The auditor assessed the Forms MS-965 with Adjustments in compliance with the criteria outlined in the report and the Department of Transportation’s Publication 9. The […]

Chester County – Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund and County Fee for Local Use Fund for the Period January 1, 2018, to December 31, 2022

The independent auditor’s report for Chester County in Pennsylvania covers the Liquid Fuels Tax Fund, Act 44 and Act 89 Tax Funds, and the County Fee for Local Use Fund from January 1, 2018, to December 31, 2022. The report, prepared by the Auditor General Timothy L. DeFoor in February 2025, finds discrepancies in the […]

Township of Upper Gwynedd – Montgomery County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report examined the Liquid Fuels Tax Fund Form MS-965 for the Township of Upper Gwynedd, Montgomery County, Pennsylvania, for 2023. The township’s management was responsible for presenting the form according to designated criteria, while the auditors expressed their opinion based on an examination conducted per established standards. The report found that the […]