AuditsAudit Category: Liquid Fuels Tax Fund

June 12, 2026

Township of North Abington – Lackawanna County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit reviewed the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of North Abington Township, Lackawanna County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. The municipality’s management is responsible for the form’s preparation, adhering to criteria outlined in the report’s Background section and the Pennsylvania Department of Transportation’s […]

June 12, 2026

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

The compliance audit for the Borough of Matamoras’ Liquid Fuels Tax Fund covered the period from January 1, 2023, to December 31, 2024. The audit aimed to determine compliance with PennDOT’s Publication 9 concerning the receipt, expenditure, and reporting of Liquid Fuels Tax Funds. Several procedures were performed, including reviewing Forms MS-965, communicating with municipal […]

June 12, 2026

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

The audit reviewed the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Lumber, Cameron County, Pennsylvania, for January 1, 2022, to December 31, 2024. Management is responsible for presenting these forms in accordance with specific criteria. The audit, aligned with attestation standards by the AICPA and Government Auditing Standards, […]

June 12, 2026

Borough of Kenhorst – 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 Kenhorst, Berks County, for the period January 1, 2024, to December 31, 2024, following 75 Pa.C.S. § 9010 requirements. The audit aimed to verify compliance with PennDOT’s Publication 9 concerning the receipt, spending, and reporting of fund money. Actions included reviewing the borough’s […]

June 12, 2026

Township of Jackson – Perry 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 Jackson Township, Perry County, Pennsylvania, covering the period from January 1, 2024, to December 31, 2024. The audit aimed to ensure the municipality’s adherence to the criteria in PennDOT’s Publication 9 concerning the handling of Liquid Fuels Tax Fund money. The audit involved […]

June 12, 2026

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

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Freeburg, Snyder County, Pennsylvania, covered the period from January 1, 2023, to December 31, 2024. Conducted under the requirements of 75 Pa.C.S. § 9010, the audit aimed to verify the borough’s compliance with established criteria for managing Liquid Fuels Tax Fund monies, […]

June 12, 2026

Township of Foster – Luzerne 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 for the Township of Foster, Luzerne County, covering the period from January 1, 2024, to December 31, 2024. The audit aimed to assess whether the township adhered to the criteria mandated by the Pennsylvania Department of Transportation (PennDOT) regarding the receipt, expenditure, and reporting […]

June 12, 2026

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

A compliance audit was conducted on the Township of Fannett’s Liquid Fuels Tax Fund for the period January 1, 2022, to December 31, 2024, assessing adherence to the Pennsylvania Department of Transportation’s criteria. The audit involved reviewing financial documentation and internal controls, and testing transactions totaling $595,582.85 out of $616,520.27 spent. Adjustments were proposed and […]

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 […]

AuditsAudit Category: Liquid Fuels Tax Fund

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General