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PA Department of the Auditor General

Published June 4, 2026

About This Audit

An audit was conducted on the Borough of Carroll Valley’s Liquid Fuels Tax Fund, covering from January 1, 2024, to December 31, 2024. The objective was to ensure compliance with criteria set by PennDOT’s Publication 9 regarding the fund’s receipt, expenditure, and reporting, as mandated by 75 Pa.C.S. § 9010. The audit examined internal controls, compared reported amounts to municipal records, and verified that expenditures, totaling $136,108.27 out of $139,461.03, were permissible and correctly classified. It was found that the borough substantially complied with the required criteria. 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