Published August 17, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund for the Borough of Elgin, Erie County, Pennsylvania, covering January 1 to December 31, 2025. The audit reviewed the municipality’s adherence to PennDOT’s Publication 9 criteria on receiving, expending, and reporting tax fund monies. The audit procedures involved reviewing municipal forms, communicating with officials, comparing financial records, and testing expenditure transactions. A misstatement was identified and corrected in Form MS-965, which was approved by the management. The audit confirmed the borough’s compliance with significant aspects of the criteria for 2025. This is an automated summary. Please rely on the contents included in the released audit report.