Published October 16, 2026
About This Audit
A compliance audit of the Borough of Northumberland’s Liquid Fuels Tax Fund was conducted for January 1, 2024, to December 31, 2025, per 75 Pa.C.S. § 9010 requirements. The audit aimed to assess the municipality’s compliance with criteria related to the use, expenditure, and reporting of Liquid Fuels Tax Fund money as per the Pennsylvania Department of Transportation’s Publication 9. Audit procedures included reviewing the municipality’s financial records, testing expenditure transactions, and evaluating internal control procedures. Findings indicated some noncompliance regarding advertising, bidding requirements, and issues of non-receipt of allocation. The municipality, however, largely met the compliance requirements. This is an automated summary. Please rely on the contents included in the released audit report.