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PA Department of the Auditor General

Published November 13, 2026

About This Audit

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Sylvania, Potter County, Pennsylvania, for the period from January 1, 2021, to December 31, 2025. The audit aimed to evaluate whether the township adhered to the criteria set by the Pennsylvania Department of Transportation’s Publication 9 regarding the use and reporting of Liquid Fuels Tax Fund money. The audit involved reviewing internal control procedures, examining expenditure documentation, and verifying deposits. It identified misstatements in Forms MS-965, which were corrected and acknowledged by municipal management. The township generally complied with the criteria, although a recurring issue was noted with late receipts of allocations deposited incorrectly into the General Fund. 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