Published September 22, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Benson, Somerset County, Pennsylvania, was conducted for the period from January 1, 2024, to December 31, 2025. This audit aimed to ensure compliance with the criteria outlined in PennDOT’s Publication 9 and the Pennsylvania Vehicle Code concerning the fund’s allocations, expenditure, and reporting. Key procedures included reviewing municipal records, testing expenditure transactions, and proposing adjustments to ensure accuracy in reported amounts. The audit provided reasonable assurance that the Borough of Benson complied with the criteria in most respects, except for an issue regarding late and non-receipt of allocations. Overall, the Borough demonstrated substantial compliance with the defined criteria. This is an automated summary. Please rely on the contents included in the released audit report.