AuditsAudit Category: Liquid Fuels Tax Fund

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

The compliance audit of the Township of Plymouth’s Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2025, was conducted to assess compliance with the Pennsylvania Department of Transportation’s Publication 9. This evaluation ensured the proper receipt, expenditure, and reporting of funds from the state. Key procedures included reviewing Forms MS-965 for accuracy, […]

Township of Perry – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The compliance audit for the Liquid Fuels Tax Fund in Perry Township, Armstrong County, Pennsylvania, was conducted for the period January 1, 2022, to December 31, 2024. The audit assessed compliance with state criteria for managing funds from the Motor License Fund as per PennDOT’s Publication 9. Procedures included examining forms from the dotGrants system, […]

Borough of Perkasie – Bucks County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit was conducted for the Borough of Perkasie’s Liquid Fuels Tax Fund, covering the period from January 1, 2025, to December 31, 2025, to ensure adherence to the requirements laid out in PennDOT’s Publication 9 concerning the receipt, expenditure, and reporting of such funds. The audit, which assessed the effective internal controls and […]

Township of Oregon – Wayne 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 of the Township of Oregon, Wayne County, Pennsylvania, for January 1, 2024, to December 31, 2025, to ensure adherence to criteria set by the Pennsylvania Department of Transportation’s Publication 9. The audit involved examining municipal Forms MS-965, reviewing municipal operations, and testing $99,412.49 of […]

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

The audit of Newport Township’s Liquid Fuels Tax Fund for 2024-2025 aimed to assess compliance with PennDOT’s Publication 9 regarding the funds’ receipt, expenditure, and reporting. The audit involved checking the municipality’s adherence to internal control procedures, ensuring accurate reporting on Form MS-965, and verifying permissible use of enacted funds through transaction testing against documentation […]

Township of Lower Pottsgrove – Montgomery 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 Township of Lower Pottsgrove, Montgomery County, Pennsylvania, for January 1, 2024, to December 31, 2025, was conducted following 75 Pa.C.S. § 9010 and PennDOT’s Publication 9 guidelines. The audit assessed compliance with criteria for the receipt, expenditure, and reporting of funds. Key procedures included […]

Township of Lamar – Clinton 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 of the Township of Lamar, Clinton County, Pennsylvania, for the period of January 1, 2024, to December 31, 2025. The audit’s objective was to assess whether the township adhered to the Pennsylvania Department of Transportation’s guidelines concerning the receipt, use, and reporting of Liquid […]

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

Township of Kidder – Carbon County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

The compliance audit of the Township of Kidder, Carbon County, Pennsylvania, examined the management of the Liquid Fuels Tax Fund for 2025 to ensure adherence to PennDOT’s requirements. Principal tasks involved assessing the township’s reporting (Form MS-965), examining internal controls, and verifying the legitimacy of $33,722.03 in expenditures. Results found compliance with the guidelines related […]

Borough of Grampian – Clearfield 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 Grampian, Clearfield County, was conducted for the period from 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 these funds. Key procedures included reviewing Forms MS-965, […]