The Liquid Fuels Tax Fund for the Township of Lehman, Pike County, was audited for the period January 1, 2024, to December 31, 2024, as required by 75 Pa.C.S. § 9010. The audit’s objective was to assess adherence to the criteria laid out by the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 regarding fund receipts, […]
A compliance audit was conducted on the Township of Lehman, Luzerne County, Pennsylvania, focusing on the Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2025. The audit aimed to verify compliance with PennDOT’s Publication 9 criteria regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Key audit procedures included […]
A compliance audit of the Liquid Fuels Tax Fund for the Borough of Kulpmont, Northumberland County, covering January 1, 2024, to December 31, 2025, was conducted according to 75 Pa.C.S. § 9010. The audit aimed to assess the municipality’s adherence to PennDOT’s Publication 9 concerning fund receipt, spending, and reporting. Procedures included reviewing financial documents, […]
A compliance audit was conducted on the Liquid Fuels Tax Fund for the Township of Jackson, Northumberland County, Pennsylvania, covering the period January 1, 2024, to December 31, 2025. The audit aimed to ascertain compliance with the Pennsylvania Department of Transportation’s Publication 9 criteria, relevant to the receipt, expenditure, and reporting of Liquid Fuels Tax […]
A compliance audit of the City of Hazleton’s Liquid Fuels Tax Fund examines Forms MS-965 with adjustments for 2021 to 2024. Conducted in compliance with established auditing standards, the examination provides assurance on the forms’ adherence to set criteria. Findings included delayed completion reports for a construction project with $644,579.41 expended and a bid process […]
The audit reviewed the use of Liquid Fuels, Act 44, Act 89, and County Fee for Local Use Funds by Schuylkill County, Pennsylvania, for the period from January 1, 2019, to December 31, 2023. The audit reviewed the county’s compliance with the Pennsylvania Vehicle Code and related provisions, which regulate funding and reporting of county […]
The compliance audit of Greencastle Borough’s Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2024, reviewed compliance with PennDOT’s Publication 9 regarding receipt, expenditure, and reporting of funds. Audit procedures included examining municipal records, comparing reported figures with financial documentation, and reviewing expenditure transactions to ensure compliance with regulations. Audit findings indicated […]
The compliance audit examined the Liquid Fuels Tax Fund for the Borough of Glenfield, Allegheny County, covering January 1, 2023, to December 31, 2024. The audit aimed to verify adherence to state regulations for the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money based on PennDOT’s Publication 9 and related laws. Procedures included […]
A compliance audit of the Liquid Fuels Tax Fund for the Borough of Duncannon, Perry County, was conducted for the period of January 1, 2024, to December 31, 2024. The audit reviewed whether the municipality adhered to the guidelines outlined in PennDOT’s Publication 9 concerning the management of Liquid Fuels Tax Fund money. Audit procedures […]
The audit reviewed Delaware County’s management of various funds, including the Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund, and County Fee for Local Use Fund for the period from January 1, 2019, to December 31, 2023. The report identifies several findings: retroactive payroll expenditures, improper expenditure of funds on unauthorized […]