A compliance audit of the Liquid Fuels Tax Fund for the Township of Jay, Elk County, Pennsylvania, was conducted for the period from January 1, 2024, to December 31, 2024, to assess adherence to PennDOT’s criteria for managing such funds. The audit involved reviewing municipal financial records, including Form MS-965, to ensure proper receipt, expenditure, […]
This report examines the Liquid Fuels Tax Fund of the Township of Hopewell, Pennsylvania, for 2024. Findings noted that in 2024, $2,807.90 was spent on non-permissible items, and prior expenditures in 2023 exceeded budget limits. The municipality reimbursed $18,739.28 to the fund in 2025. Despite these issues, the report concluded that, except for noted deviations, […]
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Harrison, Bedford County, for the year 2024. The audit aimed to assess whether the municipality adhered to the criteria in PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. The audit procedures included obtaining […]
The compliance audit of the Township of Freehold’s Liquid Fuels Tax Fund was conducted for January 1 to December 31, 2024. The audit assessed adherence to Pennsylvania Department of Transportation’s Publication 9 criteria for the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Audit procedures included reviewing Form MS-965, examining municipal operations, assessing […]
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Franklin Park, Allegheny County, was conducted for the period from January 1, 2023, to December 31, 2024. The audit aimed to determine compliance with the Pennsylvania Department of Transportation’s criteria for the receipt, expenditure, and reporting of these funds. Audit procedures included […]
The compliance audit of the Township of Farmington’s Liquid Fuels Tax Fund, conducted for the period from January 1, 2024, to December 31, 2024, aimed to assess adherence to criteria outlined by the Pennsylvania Department of Transportation’s Publication 9. Audit procedures included reviewing Form MS-965, examining the municipality’s internal controls, and testing expenditure transactions. The […]
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Eldred, McKean County, covered January 1, 2023, to December 31, 2024. The audit aimed to ensure that the municipality adhered to criteria specified in the Pennsylvania Department of Transportation’s Publication 9 regarding the management of liquid fuels tax funds. Primary audit activities […]
The compliance audit of the Liquid Fuels Tax Fund for the Township of Delaware, Mercer County, Pennsylvania, covered the period from January 1, 2025, to December 31, 2025. Conducted per 75 Pa.C.S. § 9010 and PennDOT’s Publication 9, the audit aimed to verify compliance with criteria relating to the receipt, expenditure, and reporting of Liquid […]
The compliance audit of the Township of Cumberland’s Liquid Fuels Tax Fund was conducted for the period January 1, 2024, to December 31, 2024, as per 75 Pa.C.S. § 9010. The audit aimed to ensure compliance with PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of these funds. It involved reviewing forms, municipal records, […]
A compliance audit of the Liquid Fuels Tax Fund for the Township of Chestnuthill, Monroe County, Pennsylvania, was conducted for January 1, 2024, to December 31, 2024, as required by state regulations. The audit aimed to ensure that the township adhered to the criteria outlined in PennDOT’s Publication 9, which governs the receipt, expenditure, and […]