Published November 3, 2025
About This Audit
The Auditor General issued a report after examining the Liquid Fuels Tax Fund for the Borough of Eau Claire, Butler County, Pennsylvania, for January 1, 2023, to December 31, 2024. This examination followed standards by the American Institute of Certified Public Accountants and Government Auditing Standards to ensure Forms MS-965, with adjustments, align materially with Pennsylvania Department of Transportation’s criteria. The audit confirmed the forms’ accuracy, providing essential information for regulatory compliance. This examination evaluates fund management, ensuring expenditures align with the criteria for equipment and infrastructure projects. Notably, specific rules were clarified, such as permissible equipment purchase limits and funds allocation based on road mileage and population. This report aids PennDOT’s regulatory oversight but is not suitable for other purposes. This is an automated summary. Please rely on the contents included in the released audit report.