AuditsAudit Category: Liquid Fuels Tax Fund

May 29, 2026

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

The audit reviewed Forms MS-965 with adjustments for Richland Township’s Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit followed standards from the American Institute of Certified Public Accountants and government auditing standards. The audit found that Richland Township spent $8,150 from the fund on road work without Pennsylvania Department […]

May 29, 2026

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

This compliance audit conducted on the Borough of Morton’s Liquid Fuels Tax Fund for 2024, as mandated by 75 Pa.C.S. § 9010, reviewed the municipality’s adherence to financial management guidelines per PennDOT’s Publication 9. The audit examined whether Morton complied with state requirements in fund receipt, spending, and reporting, identifying areas such as potential over-expenditure […]

May 29, 2026

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

A compliance audit of the Liquid Fuels Tax Fund for the Borough of Lemoyne, Cumberland County, Pennsylvania, covering the period from January 1, 2024, to December 31, 2024, was conducted per 75 Pa.C.S. § 9010. The audit aimed to determine compliance with the criteria outlined in the report’s background section and PennDOT’s Publication 9 regarding […]

May 28, 2026

Borough of Hop Bottom – Susquehanna County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Hop Bottom, conducted from January 1, 2021, to December 31, 2024, aimed to assess adherence to Pennsylvania’s criteria for fund use, as outlined by PennDOT’s regulations. The audit’s procedures included evaluating Forms MS-965, communications with officials, and verifying allowable expenditures. A misstatement […]

May 28, 2026

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

The compliance audit conducted by the Department of Transportation on the Township of Durham’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2024. The audit aimed to ensure compliance with PennDOT’s Publication 9 regarding fund receipt, expenditure, and reporting. The audit involved procedures such as reviewing municipal records, assessing […]

May 28, 2026

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

A compliance audit was conducted for the Liquid Fuels Tax Fund of the Borough of Charleroi, Washington County, for the period from January 1, 2024, to December 31, 2024, to ensure adherence to Pennsylvania Department of Transportation’s criteria. The audit assessed internal controls and verified financial transactions, including the accuracy of expenditures and timely deposits. […]

May 26, 2026

Borough of West Kittanning – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The compliance audit for the Borough of West Kittanning, Armstrong County, Pennsylvania, evaluated the management of the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit aimed to verify compliance with Pennsylvania Department of Transportation (PennDOT) guidelines and legal criteria for receiving, spending, and reporting these funds. Conducted by assessing […]

May 26, 2026

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

The compliance audit for the Borough of West Elizabeth’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2024, investigated adherence to PennDOT’s criteria for receiving, spending, and reporting funds. Conducted by the Department of Transportation per Pennsylvania laws, the audit involved obtaining Form MS-965 from PennDOT’s system, reviewing municipal records, and ensuring […]

May 26, 2026

Township of Upper Saint Clair – Allegheny 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 Upper Saint Clair, Allegheny County, for the period January 1, 2024, to December 31, 2024, was conducted per requirements in 75 Pa.C.S. § 9010. The audit aimed to assess compliance with the criteria outlined in PennDOT’s Publication 9 related to the receipt, […]

May 26, 2026

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

A compliance audit was conducted for the Liquid Fuels Tax Fund of the Township of Upper Mifflin, Cumberland County, for the period from January 1, 2023, to December 31, 2024. The audit aimed to determine the municipality’s adherence to PennDOT’s criteria for the receipt, expenditure, and reporting of these funds as per Publication 9. Key […]

AuditsAudit Category: Liquid Fuels Tax Fund

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General