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PA Department of the Auditor General

Published August 26, 2026

About This Audit

The compliance audit of the Township of Kingsley’s Highway Transfer Program, covering November 13, 2018, to December 16, 2022, evaluated adherence to PennDOT’s Publication 310 criteria related to receiving, using, and reporting Turnback Account funds. The audit checked various financial handling aspects, including internal controls, timeliness of deposits, and accurate expenditure reporting. Adjustments were suggested and approved to correct misstatements on the Form PR-999T, such as understated interest and error corrections from the General Fund. The turnback program, under Title 75 P.S. § 9511, transfers local roads to municipalities, with funds deposited separately for road rehabilitation. The audit concluded overall compliance by the township. 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