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PA Department of the Auditor General

Published February 26, 2026

About This Audit

The audit examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Penn, Cumberland County, for January 1, 2023, to December 31, 2024. The audit noted a noncompliance issue where $27,000 was spent on a skid steer loader without advertising for bids. Findings also highlight deficiencies like electronic imaging of canceled checks that did not include the back of the checks and noncompliance with advertising and bidding requirements. The report aims to provide the Pennsylvania Department of Transportation with necessary information regarding the administration and allocations of the Liquid Fuels Tax, which aids municipal maintenance of roads and bridges. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General