Borough of Manorville – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

A compliance audit was conducted for the Borough of Manorville’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2024, to assess adherence to specific criteria as per 75 Pa.C.S. § 9010 and PennDOT’s Publication 9. The audit focused on reviewing the municipality’s operations, expenditure transactions, and internal controls related to the fund. Procedures included analyzing Forms MS-965, communicating with municipal officials, and reviewing financial documentation. Misstatements were identified, and adjustments were proposed and approved. Conclusions indicated substantial compliance except for a recurring issue of late allocation deposits into the General Fund. Despite noted discrepancies, Manorville’s management of the fund largely complied with the criteria during the specified period. This is an automated summary. Please rely on the contents included in the released audit report.