Published September 18, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Stroudsburg, conducted for the period January 1, 2025, to December 31, 2025, aimed to determine adherence to Pennsylvania Department of Transportation’s criteria regarding funds’ receipt, expenditure, and reporting. Key procedures included reviewing the municipality’s Form MS-965, assessing internal controls, and testing expenditure transactions. The audit identified misstatements in Form MS-965, which led to management-approved adjustments, and highlighted issues such as non-permissible expenditures and late receipt of allocations. Despite these findings, Stroudsburg complied with the required criteria in significant respects. Overall, the audit concluded compliance with defined criteria, demonstrating the Borough’s significant adherence to relevant financial management practices. This is an automated summary. Please rely on the contents included in the released audit report.