Published May 26, 2026
About This Audit
The audit reviewed the Liquid Fuels Tax Fund of the Township of Summit, Crawford County, Pennsylvania, for the period January 1, 2024, to December 31, 2024, for accuracy of the submitted Form MS-965 With Adjustments. Conducted according to standards by the American Institute of Certified Public Accountants and governmental auditing standards, the audit found one deviation. A previous misuse of funds, repaid in April 2025, is noted. The Pennsylvania Department of Transportation oversees fund management, ensuring municipalities comply with fund allocation and use, particularly for road and bridge maintenance. Regulations require municipalities to submit annual reports, resolve contractor program holds, and address audit findings to maintain funding eligibility. The audit aims to verify compliance with these regulations and ensure proper fund administration. This report aids the Pennsylvania Department of Transportation in fulfilling its regulatory role regarding the Liquid Fuels Tax Fund. This is an automated summary. Please rely on the contents included in the released audit report.