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PA Department of the Auditor General

Published October 7, 2026

About This Audit

A compliance audit of the Liquid Fuels Tax Fund for Grugan Township, Clinton County, Pennsylvania, was conducted for the period from January 1, 2024, to December 31, 2025. The audit aimed to assess compliance with Pennsylvania Department of Transportation (PennDOT) criteria regarding the receipt, expenditure, and reporting of these funds. Key procedures included reviewing Forms MS-965, checking internal controls, and testing a portion of expenditures to verify compliance. The audit found misstatements in the Forms MS-965, and adjustments were proposed and approved by the township’s management. The township was found to be in compliance with PennDOT’s requirements. 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