Published April 1, 2026
About This Audit
A compliance audit was performed on the Liquid Fuels Tax Fund of the Borough of Cresson, Cambria County, for January 1, 2023, to December 31, 2024. The audit aimed to verify the municipality’s compliance with PennDOT’s criteria concerning the management and reporting of Liquid Fuels Tax Fund money. Procedures included reviewing the municipality’s Forms MS-965, communication with municipal officials, testing expenditure transactions, and ensuring deposits were made timely and accurately. The audit concluded that the Borough of Cresson substantially complied with the relevant criteria. The report highlighted the background and statutory framework governing the use and allocation of fund money under the Liquid Fuels Tax Municipal Allocation Law, emphasizing adherence to proper fund management, reporting, and general administrative guidelines as prescribed by PennDOT’s Publication 9. This is an automated summary. Please rely on the contents included in the released audit report.