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PA Department of the Auditor General

Published November 13, 2026

About This Audit

The compliance audit of the Township of Waterford’s Liquid Fuels Tax Fund for 2025 confirmed compliance with Pennsylvania Department of Transportation’s rules on fund receipt, expenditure, and reporting. The audit reviewed the municipality’s Form MS-965, internal controls, and expenditure transactions totaling $236,227.03 to ensure compliance with the criteria established in PennDOT’s Publication 9. The audit also verified the timely and proper deposit of state aid allocations. Conducted between January 1, 2025, and December 31, 2025, the audit found that Waterford adhered to financial and administrative protocols regarding the Liquid Fuels Tax Fund, ensuring efficient management and allocation of resources for road and bridge maintenance. 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