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PA Department of the Auditor General

Published June 17, 2026

About This Audit

A compliance audit was conducted on the Township of Shippen’s Liquid Fuels Tax Fund, Tioga County, for January 1, 2021, to December 31, 2024. The audit aimed to verify compliance with PennDOT’s Publication 9’s criteria regarding the receipt, expenditure, and reporting of Liquid Fuels Tax money. Procedures included reviewing municipal records, internal controls, expenditure transactions totaling $202,200.42, and ensuring timely deposits. The audit revealed misstatements in Forms MS-965, leading to management-approved adjustments. This audit underscores the importance of municipal accountability for state funds used for infrastructure maintenance. 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