Published September 11, 2026
About This Audit
The conducted compliance audit focused on the Liquid Fuels Tax Fund of West Salem Township, Mercer County, for January 1, 2024, to December 31, 2025. The objective was to assess the township’s compliance with PennDOT’s regulations regarding the receipt, expenditure, and reporting of these funds. Key procedures included examining municipal records and Forms MS-965, testing expenditure transactions totaling $435,944.02, and reviewing internal controls. The audit identified no significant non-compliance, concluding that the township adhered to relevant criteria. The township’s responsibilities include maintaining effective internal controls and compliance assurance. The audit findings, presented to municipal officials, indicate satisfactory compliance with PennDOT guidelines on liquid fuels tax fund management during the audited period. This is an automated summary. Please rely on the contents included in the released audit report.