AuditsAudit Category: Liquid Fuels Tax Fund

June 12, 2026

Borough of Doylestown – Bucks County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The audit of the Borough of Doylestown’s Liquid Fuels Tax Fund, covering January 1, 2022, to December 31, 2024, highlights an examination of fiscal practices in line with established standards. Delays in advertisement and bid collection for maintenance services led to funds being improperly transferred: $60,068.99 in 2022, $35,785.30 in 2023, and $24,240.22 in 2024. […]

June 12, 2026

Township of Charlestown – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The compliance audit for the Township of Charlestown, Chester County’s Liquid Fuels Tax Fund covered January 1, 2023, to December 31, 2024, and aimed to verify adherence to PennDOT’s Publication 9. Key audit procedures included reviewing Forms MS-965, evaluating internal controls, and testing expenditure transactions of $358,305.11. The audit found that the township generally complied […]

June 12, 2026

Township of Buffalo – Perry County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit of the Township of Buffalo’s Liquid Fuels Tax Fund in Perry County, Pennsylvania, was conducted for the period January 1, 2024, to December 31, 2024. The audit aimed to assess compliance with the Pennsylvania Department of Transportation’s regulations on receiving, spending, and reporting Liquid Fuels Tax Fund money. Key procedures included reviewing […]

June 12, 2026

City of Bradford – McKean County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2023

The compliance audit of the Liquid Fuels Tax Fund for the City of Bradford, McKean County, Pennsylvania, covered the period from January 1, 2019, to December 31, 2023. The audit aimed to determine if the municipality complied with the relevant criteria and the Pennsylvania Department of Transportation’s (PennDOT) guidelines on the receipt, expenditure, and reporting […]

June 8, 2026

Township of Northmoreland – Wyoming County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

An audit was conducted on the Township of Northmoreland’s Liquid Fuels Tax Fund records for the period of January 1, 2023, to December 31, 2024. The audit reviewed Form MS-965 with Adjustments, necessary for compliance with Department of Transportation standards. There were limitations that included a lack of written management representations. Key findings included non-permissible […]

June 8, 2026

Township of Northampton – Bucks County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit reviewed Forms MS-965 With Adjustments for the Township of Northampton’s Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The municipality is responsible for managing these funds presented in accordance with criteria specified by the Pennsylvania Department of Transportation and supporting publications. The audit adhered to standards […]

June 8, 2026

Borough of Millvale – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The compliance audit of the Borough of Millvale’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, reviewed compliance with the relevant criteria outlined in Pennsylvania’s legislation and PennDOT’s Publication 9. Procedures involved reviewing financial reports and conducting various tests to ensure internal controls and accurate reporting. Adjustments were made to correct […]

June 8, 2026

Township of Mifflin – Dauphin County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Liquid Fuels Tax Fund for the Township of Mifflin reviewed the period from January 1, 2024, to December 31, 2024. The audit aimed to verify adherence to the Pennsylvania Department of Transportation’s requirements. Procedures included reviewing Form MS-965, communications with officials, and testing expenditures and receipts to ensure compliance. The […]

June 8, 2026

Township of Mifflin – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit of the Township of Mifflin, Columbia County, reviewed the Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The audit reviewed Forms MS-965 With Adjustments, presenting the forms in accordance with the criteria outlined in the report background and Publication 9 of the Department of Transportation. The audit followed standards […]

June 8, 2026

Township of Lenox – Susquehanna County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

A compliance audit of the Liquid Fuels Tax Fund for the Township of Lenox, Susquehanna County, Pennsylvania, covered January 1, 2021, to December 31, 2024. The audit aimed to assess compliance with the criteria in the Pennsylvania Department of Transportation’s Publication 9 and other legal requirements. The audit procedures involved reviewing the municipality’s financial submissions, […]

AuditsAudit Category: Liquid Fuels Tax Fund

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General