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PA Department of the Auditor General

Published October 28, 2026

About This Audit

The compliance audit for the Liquid Fuels Tax Fund of the Township of Cooper, Montour County, Pennsylvania, covered the year 2025. The goal was to verify adherence to criteria set by PennDOT’s Publication 9 concerning the management and reporting of Liquid Fuels Tax money. The audit involved examining municipal records, meeting minutes, and the completion of Form MS-965 via the dotGrants system. Key procedures included reviewing internal controls, verifying expenditure and receipt accuracy, and ensuring timely deposit practices. The audit confirmed that the township complied, in significant respects, with the established criteria. 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