Published July 23, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Benton, Columbia County, from January 1, 2024, to December 31, 2025. The audit aimed to review adherence to PennDOT’s Publication 9 criteria regarding the fund’s receipt, expenditure, and reporting. Key procedures included reviewing municipal records, testing expenditure transactions, and ensuring timely deposits of received funds. The audit found that Benton Borough largely complied with the relevant criteria. Adjustments were proposed and approved for misstatements on Forms MS-965. The borough maintained compliance with the required procedures for managing the Liquid Fuels Tax Fund. This is an automated summary. Please rely on the contents included in the released audit report.