Published November 4, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the City of Arnold, Westmoreland County, was conducted for the year 2025 as per 75 Pa.C.S. § 9010. The audit aimed to verify municipal compliance with criteria regarding the handling and reporting of Liquid Fuels Tax Fund money according to PennDOT’s guidelines. Key procedures included reviewing Form MS-965, assessing internal controls, examining expenditure transactions, and ensuring timely deposit of funds. Two significant findings emerged: Liquid Fuels Money was improperly deposited into the General Fund, and there were non-permissible expenditures. Overall, despite the noted exceptions, the City of Arnold complied with the criteria significantly. This is an automated summary. Please rely on the contents included in the released audit report.