Published September 4, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Borough of East Conemaugh, Cambria County, Pennsylvania, covered the period from January 1, 2023, to December 31, 2025. Conducted in accordance with 75 Pa.C.S. § 9010, the audit’s objective was to determine compliance with criteria described in PennDOT’s Publication 9, concerning the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Key procedures included reviewing municipal records, testing expenditure transactions, and ensuring timely deposit of state aid allocations. Identified misstatements on Form MS-965 were adjusted and approved by municipal management. The audit concluded substantial compliance by the borough with PennDOT’s criteria within the specified period. The report detailed adjustments and findings, emphasizing the municipality’s responsibility to maintain effective internal controls. This is an automated summary. Please rely on the contents included in the released audit report.