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PA Department of the Auditor General

District Court 49-3-02 – Centre County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

A compliance audit was conducted for District Court 49-3-02 in Centre County, Pennsylvania, covering January 1, 2020, to December 31, 2024. The audit aimed to assess the court’s adherence to state laws, regulations, and AOPC policies for collecting and remitting funds to the Commonwealth. However, due to access restrictions on some cases, the audit couldn’t […]

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Rush Township Non-Uniformed Defined Contribution Pension Plan – Centre County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Rush Township Non-Uniformed Defined Contribution Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to verify corrective actions based on prior findings and assess compliance with applicable state laws and regulations from January 1, 2022, to December 31, 2025. The audit assessed the […]

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Rush Township Non-Uniformed Defined Benefit Pension Plan – Centre County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Rush Township Non-Uniformed Defined Benefit Pension Plan assessed if corrective actions from a previous report were implemented and whether the plan adhered to state laws, regulations, contracts, and local policies. Covering January 1, 2024, to December 31, 2025, the audit verified the proper handling of state aid, employer and employee […]

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

The compliance audit of the Liquid Fuels Tax Fund for the Township of Worth, Centre County, Pennsylvania, conducted for January 1, 2024, to December 31, 2025, reviewed if the municipality adhered to PennDOT’s Publication 9 criteria regarding the fund’s receipt, expenditure, and reporting processes. The procedures involved reviewing Forms MS-965, testing expenditure transactions totaling $173,125.92, […]

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Borough of Snow Shoe – Centre County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund for the Borough of Snow Shoe, Centre County, Pennsylvania, for the period from January 1, 2025, to December 31, 2025, as required by 75 Pa.C.S. § 9010. The audit aimed to review the borough’s adherence to the criteria set forth in the Pennsylvania Department […]

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Township of Union – Centre 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 Township of Union, Centre County, PA, for the period January 1, 2024, to December 31, 2025. The audit aimed to verify compliance with Pennsylvania Department of Transportation’s Publication 9, which governs the receipt, expenditure, and reporting of the Liquid Fuels Tax Fund. Audit […]

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Township of Snow Shoe – Centre County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted for the Township of Snow Shoe’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2025. The audit aimed to verify compliance with Pennsylvania Department of Transportation’s (PennDOT) Publication 9 requirements regarding the handling of Liquid Fuels Tax Fund money. The audit procedures included reviewing the municipality’s submitted […]

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

A compliance audit was performed on the Liquid Fuels Tax Fund of Penn Township, Centre County, for January 1, 2024, to December 31, 2025, following 75 Pa.C.S. § 9010 guidelines. The audit aimed to verify the municipality’s adherence to Pennsylvania Department of Transportation’s (PennDOT) Publication 9 regarding the management of Liquid Fuels Tax Fund money. […]

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

The compliance audit of the Liquid Fuels Tax Fund for the Township of Boggs, Centre County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2025. Conducted in accordance with 75 Pa.C.S. § 9010, the audit reviewed whether the municipality adhered to the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 criteria concerning the […]

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

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Bellefonte, Centre County, Pennsylvania, was conducted for the period January 1, 2024, to December 31, 2025. The audit aimed to review the municipality’s adherence to the criteria outlined in PennDOT’s Publication 9, focusing on the receipt, expenditure, and reporting of Liquid Fuels […]

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