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PA Department of the Auditor General

Published June 4, 2026

About This Audit

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Ridgway, Elk County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. The audit aimed to assess adherence to Pennsylvania Department of Transportation’s (PennDOT) Publication 9 criteria for handling Liquid Fuels Tax Fund money. The audit included examining Form MS-965, communications with officials, testing internal controls, and verifying transactions totaling $58,874.28. The audit report states that the Borough of Ridgway complied with key financial regulations. Liquid Fuels Tax funds are allocated based on road mileage and population, and must be used for road and bridge maintenance. Audit findings were shared with municipal officials, and the cooperation of the Borough during the audit was appreciated. 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