AuditsAudit Category: Liquid Fuels Tax Fund

July 13, 2026

Borough of Kulpmont – Northumberland County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

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, […]

July 13, 2026

Township of Jackson – Northumberland County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

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 […]

July 13, 2026

City of Hazleton – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

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 […]

July 13, 2026

Schuylkill County – Liquid Fuels, Act 44, Act 89 Tax Funds and County Fee for Local Use Fund for the Period January 1, 2019 to December 31, 2023

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 […]

July 13, 2026

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

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 […]

July 13, 2026

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

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 […]

July 13, 2026

Borough of Duncannon – Perry 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 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 […]

July 13, 2026

Delaware County – Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund and County Fee for Local Use Fund for the Period January 1, 2019 to December 31, 2023

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 […]

July 13, 2026

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

A compliance audit was conducted on the Liquid Fuels Tax Fund of Cooper Township, Clearfield County, for the period from January 1, 2024, to December 31, 2024, as required by 75 Pa.C.S. § 9010. The audit aimed to verify adherence to criteria outlined in PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of funds. […]

July 13, 2026

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

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Albany, Berks County, Pennsylvania, for the period between January 1, 2024, and December 31, 2024, as required by 75 Pa.C.S. § 9010. The audit aimed to ensure compliance with PennDOT’s Publication 9 for receiving, spending, and reporting funds. Audit procedures […]

AuditsAudit Category: Liquid Fuels Tax Fund

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General