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PA Department of the Auditor General

Published May 14, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for the Township of Hayfield, Crawford County, was conducted for the period from January 1, 2024, to December 31, 2024. The audit aimed to verify adherence to the criteria in the Pennsylvania Department of Transportation’s Publication 9 concerning the management of fund receipts, expenditures, and reporting. The audit involved reviewing financial submissions through the PennDOT dotGrants system, testing a sample of expenditures, and checking whether internal controls were upheld to ensure compliance. The audit found that the township largely complied with the applicable criteria, with exceptions noted in findings related to recurring non-permissible expenditures. The Department of Transportation’s guidelines and the Liquid Fuels Tax Municipal Allocation Law govern the allocation of these funds, ensuring they are appropriately used for roads and bridges. The audit concludes that the Township of Hayfield needs to address these exceptions to ensure continued compliance. 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