Township of Middlecreek – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2025

A compliance audit of the Liquid Fuels Tax Fund for the Township of Middlecreek, Somerset County, Pennsylvania, was conducted for the period January 1, 2023, to December 31, 2025. The audit aimed to review compliance with the criteria outlined in PennDOT’s Publication 9 and relevant state codes. Procedures included reviewing municipal records, testing expenditures of $280,557.43, and examining internal controls. The audit report states that the township generally complied with the objectives, except for a noted issue regarding the purchase of used equipment from a COSTARS contract. Middlecreek met the significant criteria and guidelines for managing the Liquid Fuels Tax Fund. This is an automated summary. Please rely on the contents included in the released audit report.