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PA Department of the Auditor General

Published May 4, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for the Borough of New Beaver, Lawrence County, Pennsylvania, covering January 1, 2019, to December 31, 2023, was conducted to assess adherence to the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 criteria. The audit procedures involved reviewing the municipality’s financial documents and meeting minutes, assessing internal controls, and validating the accuracy of reported figures on Forms MS-965. Out of $930,708.57 expended, $830,092.00 worth of transactions were scrutinized to ensure compliance with permissible expenditure requirements. The audit determined that New Beaver Borough complied with the required criteria for the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General