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PA Department of the Auditor General

Published August 26, 2026

About This Audit

The audit report for the City of Shamokin’s Liquid Fuels Tax Fund, covering January 1, 2025 to December 31, 2025, was conducted in accordance with 75 Pa.C.S. § 9010 and PennDOT’s Publication 9 criteria. The audit assessed compliance regarding the receipt, expenditure, and reporting of these funds. Key procedures included reviewing financial submissions via PennDOT’s dotGrants system, comparing Form MS-965 with municipal records, and evaluating a sample of expenditures. It was found that adjustments were necessary for certain misstatements, which management approved. However, despite these adjustments, the city was largely in compliance with relevant criteria. Over the covered period, the City of Shamokin appropriately handled the Liquid Fuels Tax Fund allocations, as per established regulations, with improvements suggested for internal controls. 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