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PA Department of the Auditor General

Published August 17, 2026

About This Audit

A compliance audit was conducted on the Township of Forks, Sullivan County’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The audit aimed to review compliance with Pennsylvania’s criteria and PennDOT Publication 9 regarding the proper management and reporting of Liquid Fuels Tax Fund monies. Procedures included reviewing municipal records, testing a significant portion of expenditures, and assessing internal controls. Adjustments were proposed for misstatements on Forms MS-965, which were approved by the municipality’s management. While generally compliant, issues such as non-permissible expenditures and idle funds in noninterest-bearing accounts were noted. Recommendations and adjustments have been discussed with municipal officials, promising improvements. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General