AuditsAudit Category: Liquid Fuels Tax Fund

August 17, 2026

Borough of Exeter – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit of the Borough of Exeter’s Liquid Fuels Tax Fund for 2024 was conducted to review adherence to regulations covering fund receipt, expenditure, and reporting as per Pennsylvania’s laws and PennDOT’s guidelines. Key audit procedures involved reviewing Form MS-965, evaluating internal controls, and testing expenditures, during which some misstatements were corrected. The borough […]

August 17, 2026

Borough of Emsworth – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of the Borough of Elgin’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2025, as mandated by 75 Pa.C.S. § 9010, was conducted to ensure adherence to PennDOT’s Publication 9 criteria concerning fund receipt, allocation, and reporting. The audit involved verifying the municipality’s internal controls, examining expenditure […]

August 17, 2026

Borough of Elgin – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund for the Borough of Elgin, Erie County, Pennsylvania, covering January 1 to December 31, 2025. The audit reviewed the municipality’s adherence to PennDOT’s Publication 9 criteria on receiving, expending, and reporting tax fund monies. The audit procedures involved reviewing municipal forms, communicating with officials, […]

August 17, 2026

Borough of Ehrenfeld – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit was conducted on the Borough of Ehrenfeld’s Liquid Fuels Tax Fund for the period of January 1, 2024, to December 31, 2025, as required by 75 Pa.C.S. § 9010. The audit aimed to review compliance with the Pennsylvania Department of Transportation’s (PennDOT) criteria concerning the management and reporting of Liquid Fuels Tax […]

August 17, 2026

District Court 36-2-01 – Beaver County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

A compliance audit was conducted for District Court 36-2-01 in Beaver County, Pennsylvania, covering the period from January 1, 2021, to December 31, 2024. The audit aimed to review compliance with state laws and regulations regarding the collection and remittance of funds on behalf of the Commonwealth. The audit was limited due to restricted access […]

August 17, 2026

Borough of Dalton – Lackawanna County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Dalton, Lackawanna County, Pennsylvania, for the period from January 1, 2024, to December 31, 2025, following the requirements of 75 Pa.C.S. § 9010. The audit aimed to review whether the borough adhered to the Pennsylvania Department of Transportation’s Publication 9 […]

August 17, 2026

Township of Butler – Adams County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit of the Township of Butler’s Liquid Fuels Tax Fund was conducted for the period January 1, 2024, to December 31, 2025. The audit aimed to review compliance with Act 655, related amendments, and PennDOT’s policies governing the receipt, expenditure, and reporting of funds. Procedures included review of financial forms, internal control processes, […]

August 14, 2026

Township of Buckingham – Bucks County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the Township of Buckingham, Bucks County, Pennsylvania, was conducted for the period from January 1, 2025, to December 31, 2025. The audit aimed to determine if the municipality adhered to PennDOT’s Publication 9 criteria related to the receipt, expenditure, and reporting of these funds. Audit […]

August 14, 2026

Township of Bradford – Clearfield County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The Township of Bradford, Clearfield County, underwent a compliance audit for its Liquid Fuels Tax Fund covering January 1, 2024, to December 31, 2025, as required by Pennsylvania law. The audit’s aim was to verify adherence to PennDOT’s criteria concerning fund receipt, expenditure, and reporting. By using various procedures, including reviewing forms and municipal records, […]

August 14, 2026

Berks County – Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund and County Fee for Local Use Fund for the Period January 1, 2021 to December 31, 2024

The audit for Berks County reviewed the Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund, and County Fee for Local Use Fund for the period of January 1, 2021, to December 31, 2024. The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The […]

AuditsAudit Category: Liquid Fuels Tax Fund

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General