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PA Department of the Auditor General

Published May 4, 2026

About This Audit

A compliance audit of the Liquid Fuels Tax Fund for the Township of Ridgway, Elk County, Pennsylvania, was conducted for the period January 1, 2024, to December 31, 2024, as required by 75 Pa.C.S. § 9010. The purpose was to ascertain compliance with PennDOT’s Publication 9 concerning receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Audit procedures included analyzing the municipality’s Form MS-965, reviewing meeting minutes, evaluating internal controls, verifying expenditure transactions totaling $26,280.84, and ensuring timely deposits of state aid allocations. The audit report states that Ridgway complied in all significant aspects with the relevant criteria. Liquid Fuels Tax Funds are allocated to municipalities for road maintenance, and all criteria set by PennDOT were met satisfactorily within the audit’s scope. 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