Published August 21, 2026
About This Audit
The compliance audit of the Borough of Royalton’s Liquid Fuels Tax Fund covered the period from January 1, 2025, to December 31, 2025. The audit aimed to review adherence to PennDOT’s Publication 9 criteria regarding fund receipt, expenditure, and reporting. Procedures included reviewing Form MS-965, municipal operations, and expenditure transactions totaling $13,173.98 out of the $14,392.79 total to ensure compliance with permissible uses. Misstatements were identified on the Form MS-965, and management approved necessary adjustments. The audit report stated that Royalton complied with significant requirements. This is an automated summary. Please rely on the contents included in the released audit report.