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PA Department of the Auditor General

Published October 6, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for the Township of Donegal, Westmoreland County, Pennsylvania, covered the period from January 1, 2025, to December 31, 2025. The audit aimed to determine adherence to the criteria set by the Pennsylvania Department of Transportation’s (PennDOT) Publication 9, focusing on tax fund receipt, expenditure, and reporting. Procedures included evaluating internal controls, comparing reported amounts to municipal records, and testing transactions. Misstatements found on Form MS-965 were adjusted and approved by management. Ultimately, the township complied significantly with PennDOT’s criteria concerning the Liquid Fuels Tax Fund management. 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