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PA Department of the Auditor General

Published October 9, 2026

About This Audit

The Borough of Houtzdale underwent a compliance audit of its Liquid Fuels Tax Fund for the period from January 1, 2025, to December 31, 2025. The audit, conducted in line with 75 Pa.C.S. § 9010, aimed to verify compliance with criteria outlined in the Pennsylvania Department of Transportation’s Publication 9. Key audit procedures included reviewing the municipality’s operations, testing expenditure transactions, and proposing adjustments to ensure accurate financial reporting. The audit identified misstatements on Form MS-965, which were corrected after management approval. Ultimately, the audit concluded that Houtzdale complied with the criteria regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. 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