Published April 13, 2026
About This Audit
A compliance audit of the Liquid Fuels Tax Fund for the Borough of Shippensburg, Cumberland County, Pennsylvania, covering January 1, 2023, to December 31, 2024, was conducted as per 75 Pa.C.S. § 9010. The audit aimed to assess adherence to the Pennsylvania Department of Transportation’s criteria regarding fund management. The procedures included reviewing MS-965 forms, communicating with municipal officials, assessing internal control procedures, testing expenditure transactions, and ensuring timely deposit of funds. The audit revealed that, except for one retroactive expenditure finding, the borough complied with the required regulations. This is an automated summary. Please rely on the contents included in the released audit report.