Published September 18, 2026
About This Audit
A compliance audit was conducted on the Township of Summit, Erie County, Pennsylvania’s Liquid Fuels Tax Fund for the period of January 1, 2025, to December 31, 2025. The audit aimed to determine the municipality’s adherence to requirements set by the Pennsylvania Department of Transportation’s Publication 9. Methods included reviewing Form MS-965, communicating with municipal officials, and testing expenditure transactions totaling $460,985.54. While the municipality generally complied with the criteria, misstatements were identified, and adjustments were proposed and approved. One significant finding was the presence of non-permissible expenditures. Despite some issues, the township largely conformed to the regulations governing liquid fuels tax funds. This is an automated summary. Please rely on the contents included in the released audit report.