Published October 28, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund for the Borough of Union City, Erie County, Pennsylvania, covering January 1 to December 31, 2025. The audit aimed to assess compliance with Pennsylvania Department of Transportation’s (PennDOT) Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. The audit procedures included obtaining financial data, communicating with municipal officials, reviewing internal controls, testing expenditure transactions, and ensuring timely deposit of state aid. The audit found that Union City complied with significant criteria but identified misstatements on Form MS-965, which were corrected with management’s approval. Based on the audit, it was concluded that the municipality substantially adhered to the criteria outlined by PennDOT. This is an automated summary. Please rely on the contents included in the released audit report.