Old Lycoming Township. KAREN VIBERT-KENNEDY/Sun-Gazette

Old Lycoming Township supervisors are looking at a firm to do a forensic audit, a deep dive into where the natural gas impact fees have gone since 2018 to present.

“We are currently looking for a firm to do a forensic audit of our books as there are discrepancies with our Act 13 funds from 2018 through present day,” said Ann-Marie Brown, the township Open Records Officer.

Supervisors David Shirn, chairman; Richard Metz and Justin Kastner recently held a special meeting along with township Solicitor Scott Williams to address this and other matters.

A forensic audit examines and evaluates a firm’s or individual’s financial records to derive evidence used in a court of law or legal proceeding.

Forensic auditing is a specialization within accounting, and most large accounting firms have a forensic auditing department.

Such audits require accounting and auditing procedures and expert knowledge about the legal framework of such an audit.

Forensic audits cover a wide range of investigative activities.

A forensic audit is often conducted to prosecute a party for fraud, embezzlement or other financial crimes.

In the process of a forensic audit, the auditor may be called to serve as an expert witness during trial proceedings.

Forensic audits could also involve situations that do not include financial fraud.

In personnel matters, Amy Hammaker, a veteran administrative assistant and right-to-know officer, is no longer working for the township. Nor is Leighann Ellingham, former zoning officer, who submitted her resignation.

The supervisors’ next scheduled meeting is Nov. 14 at 6:30 p.m. at the township building on Green Avenue.