Published November 6, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Schellsburg, conducted for the period from January 1, 2024, to December 31, 2025, assessed whether the borough complied with the Pennsylvania Department of Transportation’s Publication 9 criteria. The audit procedures involved reviewing financial records and internal controls related to the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Key areas of focus included the accuracy of financial forms, expenditure transactions, and the proper deposit of state aid allocations. Adjustments were made to reported amounts on Forms MS-965, which were approved by the borough’s management. Despite some misstatements and subsequent adjustments, the audit concluded that Schellsburg complied with PennDOT’s criteria. This is an automated summary. Please rely on the contents included in the released audit report.