AuditsAudit Category: Liquid Fuels Tax Fund

July 21, 2026

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

A compliance audit was conducted for the Borough of Manorville’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2024, to review adherence to specific criteria as per 75 Pa.C.S. § 9010 and PennDOT’s Publication 9. The audit focused on reviewing the municipality’s operations, expenditure transactions, and internal controls related to the fund. […]

July 21, 2026

Township of Mahoning – Carbon 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 Mahoning, Carbon County, for the period January 1, 2024, to December 31, 2024, as per Pennsylvania Department of Transportation’s (PennDOT) guidelines. The audit aimed to review the township’s adherence to regulations regarding the management of Liquid Fuels Tax Fund allocations, […]

July 21, 2026

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

An audit was conducted on the Liquid Fuels Tax Fund for the Township of Franklin, Luzerne County, covering the period of January 1, 2024, to December 31, 2024. The audit sought to determine compliance with Pennsylvania’s legal requirements and the Pennsylvania Department of Transportation’s guidelines concerning the receipt, expenditure, and reporting of these funds. Key […]

July 21, 2026

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

A compliance audit was conducted on the Borough of Emmaus’s Liquid Fuels Tax Fund for January 1, 2024, through December 31, 2024. The audit, meeting the requirements of 75 Pa.C.S. § 9010, reviewed whether the borough adhered to PennDOT’s Publication 9 criteria related to fund receipt, expenditures, and reporting. Procedures included testing $405,804 of the […]

July 21, 2026

Township of Canoe – Indiana 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 Canoe, Indiana County, for the period January 1, 2024, to December 31, 2024, aimed to verify adherence to PennDOT’s criteria on fund receipt, expenditure, and reporting. The audit procedures included reviewing Form MS-965, testing control procedures, and verifying expenditure transactions totaling $123,658.34 […]

July 20, 2026

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

A compliance audit was conducted for the Township of Worth’s Liquid Fuels Tax Fund in Mercer County, Pennsylvania, covering January 1, 2024, to December 31, 2025. The audit aimed to review whether the township complied with Pennsylvania Department of Transportation’s Publication 9 guidelines for receiving, using, and reporting Liquid Fuels Tax funds. The audit involved […]

July 20, 2026

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

The compliance audit of the Borough of Luzerne’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2025, aimed to review compliance with PennDOT’s Publication 9. Procedures involved reviewing municipal records, conducting interviews, and testing transactions to ensure compliance. Misstatements were identified on Forms MS-965, leading to proposed adjustments accepted by […]

July 20, 2026

Township of Lower Swatara – Dauphin County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit was conducted on the Township of Lower Swatara’s Liquid Fuels Tax Fund for 2025, as required by 75 Pa.C.S. § 9010 for the period January 1, 2025, to December 31, 2025. The audit aimed to verify compliance with PennDOT’s Publication 9 regarding fund receipt, expenditure, and reporting. It involved reviewing Form MS-965 […]

July 20, 2026

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

The compliance audit of Jenkins Township’s Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2025, aimed to ensure adherence to criteria outlined in PennDOT’s Publication 9. This involved reviewing forms such as MS-965 from the dotGrants system, interviewing municipal officials, and testing transactions totaling $272,393.69, which nearly matched the total expenditures of […]

July 20, 2026

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

A compliance audit was conducted by the Department of Transportation on the Liquid Fuels Tax Fund of the Borough of Cranesville, Erie County, for the period January 1, 2025, to December 31, 2025. The objective was to determine adherence to the criteria outlined in PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of these […]

AuditsAudit Category: Liquid Fuels Tax Fund

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General