Published June 4, 2026
About This Audit
The Township of Cumberland in Adams County, Pennsylvania, underwent a compliance audit for its Liquid Fuels Tax Fund from January 1, 2024, to December 31, 2024. The audit aimed to verify the municipality’s adherence to Pennsylvania Department of Transportation’s guidelines on handling these funds. Auditors reviewed Form MS-965, checked internal controls, examined expenditure transactions, and conducted other relevant procedures. A misstatement was found and adjusted with the township’s management’s approval. The audit report states that Cumberland Township materially complied with PennDOT’s criteria for managing the Liquid Fuels Tax Fund, ensuring proper reporting and expenditure. This is an automated summary. Please rely on the contents included in the released audit report.