A compliance audit of the Liquid Fuels Tax Fund for the Borough of Dravosburg, covering January 1, 2024, to December 31, 2025, was conducted as required by law. The audit aimed to evaluate compliance with criteria set by the Pennsylvania Department of Transportation’s Publication 9 regarding the handling of Liquid Fuels Tax Fund money. Audit […]
The compliance audit of the Borough of Callensburg’s Liquid Fuels Tax Fund for January 1 to December 31, 2025, ensured adherence to PennDOT’s criteria concerning fund management. The audit procedures encompassed acquiring and comparing financial records, internal control assessments, and evaluating $1,940.81 of the $3,645.70 expenditures to confirm compliance. The audit verified the timeliness of […]
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Avoca, Luzerne County, was conducted for the period January 1, 2025 to December 31, 2025, to ensure adherence to PennDOT’s guidelines for fund receipt, expenditure, and reporting. Procedures included reviewing Form MS-965, municipal records, and expenditure transactions, and proposing necessary adjustments. The […]
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Wayne, Erie County, for 2025 as required by Pennsylvania state law. The audit aimed to verify adherence to criteria outlined by the Department of Transportation and covered various procedures, including reviewing municipal records, Form MS-965 submissions, testing expenditure transactions, and […]
The compliance audit for the Borough of Waterford’s Liquid Fuels Tax Fund from January 1, 2025, to December 31, 2025, was conducted to ensure adherence to PennDOT’s Publication 9 supervision over fund receipt, expenditure, and reporting. The audit procedures involved reviewing municipal records through Form MS-965, scrutinizing internal control measures, and verifying expenditures totaling $102,712.37 […]
A compliance audit was conducted on the Liquid Fuels Tax Fund of Township of Washington, Erie County, for the year 2025. The audit aimed to determine compliance with the Pennsylvania Department of Transportation’s criteria for using these funds. Procedures included reviewing Form MS-965, communicating with officials, testing internal controls, and examining expenditure transactions totaling $318,138.67. […]
A compliance audit was conducted on the Liquid Fuels Tax Fund in the Borough of Upland, Delaware County, for the period January 1, 2024, to December 31, 2025, as per 75 Pa.C.S. § 9010 requirements. The audit aimed to verify municipal compliance with PennDOT’s Publication 9 criteria on fund receipt, expenditure, and reporting. By examining […]
A compliance audit of the Liquid Fuels Tax Fund for the Township of Springfield, Mercer County, was conducted for the period from January 1, 2025, to December 31, 2025. The audit aimed to assess whether the township adhered to guidelines set by the Pennsylvania Department of Transportation (PennDOT), particularly criteria outlined in PennDOT’s Publication 9. […]
A compliance audit was conducted on the Liquid Fuels Tax Fund for the Township of Otter Creek, Mercer County, for 2025, to ensure adherence to PennDOT’s criteria for managing such funds. Key audit procedures included reviewing municipal records via Form MS-965, testing expenditure compliance, and ensuring timely deposit of state aid. The audit concluded that […]
The compliance audit for the Borough of Malvern, Chester County, Pennsylvania, assessed whether the borough adhered to the criteria set by the Pennsylvania Department of Transportation (PennDOT) for managing the Liquid Fuels Tax Fund during 2025. The audit involved obtaining financial reports, communicating with officials, and testing expenditure transactions to confirm they were permissible. The […]