Published July 27, 2026
About This Audit
The compliance audit for the Township of Hemlock’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2025, reviewed adherence to the Pennsylvania Department of Transportation’s (PennDOT) regulations outlined in Publication 9. The audit involved reviewing the municipality’s reports (MS-965) and conducting tests on $400,852.83 of expenditures to ensure compliance with the permissible use of the tax funds. The procedures confirmed that liquid fuels tax expenditures were accurately reported and justified based on supporting documents such as invoices and payroll records. The audit report states that that Hemlock Township complied in all significant respects with the criteria for the funds’ receipt, expenditure, and reporting. This is an automated summary. Please rely on the contents included in the released audit report.