Published April 9, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Sheakleyville, Mercer County, covered the period from January 1, 2024, to December 31, 2024. The objective was to assess whether the borough adhered to Pennsylvania Department of Transportation’s (PennDOT) standards regarding the management of Liquid Fuels Tax Funds. Procedures included reviewing Form MS-965, interviewing municipal officials, examining records, and testing expenditure transactions, which complied with all relevant criteria. The audit found compliance in all significant respects. The audit procedures confirmed accurate financial reporting and appropriate fund management by the borough, validating adherence to the guidelines provided in PennDOT’s Publication 9. This is an automated summary. Please rely on the contents included in the released audit report.