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PA Department of the Auditor General

Published October 6, 2026

About This Audit

A compliance audit was conducted on the Liquid Fuels Tax Fund for the Township of Otter Creek, Mercer County, for 2025, to ensure adherence to PennDOT’s criteria for managing such funds. Key audit procedures included reviewing municipal records via Form MS-965, testing expenditure compliance, and ensuring timely deposit of state aid. The audit concluded that the municipality significantly complied with the required criteria for receipt, expenditure, and reporting of funds. Overall, the township effectively managed its Liquid Fuels Tax Fund. 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