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PA Department of the Auditor General

Published September 4, 2026

About This Audit

A compliance audit was conducted on the Borough of Clintonville’s Liquid Fuels Tax Fund for the period of January 1, 2022, to December 31, 2025, in accordance with 75 Pa.C.S. § 9010. The audit aimed to evaluate the borough’s adherence to the Pennsylvania Department of Transportation’s Publication 9 guidelines concerning the receipt, expenditure, and reporting of the Liquid Fuels Tax Fund. Methods included reviewing municipal documents, internal control procedures, and expenditure transactions, comparing reported amounts with records, and ensuring timely deposits. A misstatement on Form MS-965 led to proposed adjustments, which the management approved. The audit concluded that Clintonville complied significantly with PennDOT requirements during the specified period. Adjustments were made to correct identified discrepancies, and the audit report results were shared with municipal officials. 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