Published September 18, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Carlisle, Cumberland County, for the period January 1, 2024, to December 31, 2025. The audit aimed to assess compliance with the Pennsylvania Department of Transportation’s criteria regarding the management of these funds. Procedures included reviewing municipal records, comparing reported amounts on Form MS-965, ensuring timely deposits, and testing expenditure transactions. During the audit, it was found that the Liquid Fuels Allocation was deposited into the General Fund recurrently. The audit concluded that the Borough substantially complied with the required criteria. This is an automated summary. Please rely on the contents included in the released audit report.