Published May 26, 2026
About This Audit
A compliance audit was conducted for the Liquid Fuels Tax Fund of the Township of Upper Mifflin, Cumberland County, for the period from January 1, 2023, to December 31, 2024. The audit aimed to determine the municipality’s adherence to PennDOT’s criteria for the receipt, expenditure, and reporting of these funds as per Publication 9. Key procedures included examining Forms MS-965, communicating with municipal officials, and reviewing financial documentation to ensure compliance. The audit identified and corrected misstatements on Form MS-965, which the management approved. The main finding was the bank’s failure to provide electronic imaging of canceled checks, which was the sole compliance issue identified. Despite this, the township was found largely compliant with PennDOT’s requirements. The audit highlights Upper Mifflin’s responsibilities in maintaining internal controls and submitting required reports to qualify for annual fund allocations. This is an automated summary. Please rely on the contents included in the released audit report.