Published August 20, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund for the Borough of Snow Shoe, Centre County, Pennsylvania, for the period from January 1, 2025, to December 31, 2025, as required by 75 Pa.C.S. § 9010. The audit aimed to review the borough’s adherence to the criteria set forth in the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Several audit procedures were carried out, including reviewing municipality records and expenditure transactions totaling $21,548.70 out of $40,100.73 to ensure compliance with the requirements. Misstatements on Form MS-965 were adjusted with the management’s approval, resulting in a compliance conclusion that the Borough of Snow Shoe significantly adhered to PennDOT’s criteria. This is an automated summary. Please rely on the contents included in the released audit report.