Published August 24, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Township of Coal in Northumberland County, Pennsylvania, covering January 1, 2024, to December 31, 2025, assessed whether the municipality adhered to the criteria in PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of these funds. The audit procedures included reviewing municipal operations, verifying internal controls, and testing a significant portion of expenditures and receipts against relevant documentation. The audit identified misstatements on Forms MS-965, which were corrected with the municipality’s approval. Overall, the audit concluded that the Township of Coal complied with the requisite criteria for the period under review.