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PA Department of the Auditor General

Published September 18, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for the Township of Franklin, Carbon County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2024. The audit aimed to assess compliance with Pennsylvania Department of Transportation’s criteria regarding the receipt, expenditure, and reporting of such funds. Key procedures included reviewing municipal records, verifying the accuracy of reported amounts, and testing expenditure transactions totaling $274,917.19. The audit concluded that the Township of Franklin generally complied with the required criteria, except for a recurring issue where authorized check signers were related. The municipality must adhere to various reporting and internal control standards as part of compliance. The audit report includes recommendations and suggests addressing the noted relationship issue among check signers. 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