Published October 22, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Township of Colerain, Bedford County, covered January 1, 2024, to December 31, 2025. The audit examined compliance with Pennsylvania’s regulations and PennDOT’s Publication 9 regarding the management of the fund. The procedures included reviewing municipal records, conducting tests on expenditure transactions, and assessing internal control systems. Adjustments to Forms MS-965 were proposed and accepted, indicating compliance with criteria except for a noted issue of late fund allocation. The Liquid Fuels Tax provides municipalities with funds for road maintenance based on factors like road mileage and population. The audit emphasizes the importance of precision in municipal reporting and fund management to maintain state aid continuity. The audit concluded that Colerain complied in significant respects with provided guidelines but highlighted the late allocation as an area for improvement. This is an automated summary. Please rely on the contents included in the released audit report.