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PA Department of the Auditor General

Published August 26, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for the Township of Toboyne, Perry County, was conducted for the period from January 1, 2024, to December 31, 2025. The audit aimed to evaluate the municipality’s adherence to the criteria outlined in PennDOT’s Publication 9 concerning the handling of liquid fuels tax funds. The audit procedures included reviewing municipal records, comparing reported amounts, and testing transactions to ensure funds were expended legally. Despite some misstatements adjusted on the municipality’s MS-965 Forms, the township was found to be in compliance with all significant criteria. The audit results were discussed with municipal officials, and necessary adjustments were approved by the township’s management, confirming effective compliance. 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