Township of Plumcreek – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

A compliance audit of the Liquid Fuels Tax Fund for the Township of Plumcreek, Armstrong County, Pennsylvania, covering January 1, 2023, to December 31, 2024, was conducted. The audit reviewed the township’s adherence to PennDOT’s Publication 9 criteria regarding the receipt, expenditure, and reporting of Liquid Fuels Tax funds. Key audit procedures included reviewing Forms MS-965, examining meeting minutes, and performing transaction testing for $322,782.94 of a total $593,839.16 expenditure. The audit identified a misstatement on Forms MS-965, which was rectified with management-approved adjustments. The audit concluded that Plumcreek Township substantially complied with the required criteria, and the township was found to be managing the funds appropriately. This is an automated summary. Please rely on the contents included in the released audit report.