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PA Department of the Auditor General

Township of Orange – Columbia 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 Orange, Columbia County, Pennsylvania, covered the period from January 1 to December 31, 2025. Conducted according to 75 Pa.C.S. § 9010, the audit aimed to verify compliance with the Pennsylvania Department of Transportation’s regulations for managing Liquid Fuels Tax Fund receipts, expenditures, […]

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

The compliance audit evaluated the Township of Locust, Columbia County’s management of the Liquid Fuels Tax Fund from January 1 to December 31, 2025. It assessed compliance with Pennsylvania Department of Transportation guidelines concerning fund receipt, expenditure, and reporting. Audit procedures included examining municipal records, internal controls, expenditure transactions, and the timely deposit of state […]

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Township of South Centre – Columbia 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 of the Township of South Centre, Columbia County, Pennsylvania, for January 1, 2025, to December 31, 2025. The audit aimed to review compliance with PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Procedures involved reviewing Form MS-965, […]

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

The compliance audit for the Liquid Fuels Tax Fund of the Township of Scott, Columbia County, Pennsylvania, covered the period from January 1, 2025, to December 31, 2025. The audit aimed to review the township’s adherence to criteria outlined in the Pennsylvania Department of Transportation’s Publication 9 concerning the management and reporting of Liquid Fuels […]

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Township of Sugarloaf – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2025

The compliance audit of Sugarloaf Township’s Liquid Fuels Tax Fund, covering January 1, 2022, to December 31, 2025, aimed to review adherence to state criteria for fund management and reporting. Procedures included reviewing municipal records, expenditure testing, and ensuring proper fund allocation and deposit timing. The audit identified several issues: incomplete documentation for expenditures, noncompliance […]

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Township of Pine – Columbia 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 Pine, Columbia County, Pennsylvania, for the period of January 1, 2024, to December 31, 2025, as per 75 Pa.C.S. § 9010. The audit aimed to review the township’s adherence to criteria regarding the management of the funds, including receipt, expenditure, […]

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Township of Benton – Columbia 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 Benton Township, Columbia County, Pennsylvania, for the period from January 1, 2024, to December 31, 2025, according to state requirements. The audit assessed the township’s adherence to criteria specified in the Pennsylvania Department of Transportation’s Publication 9. Procedures included reviewing financial forms, municipal […]

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Township of Beaver – Columbia 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 Beaver Township, Columbia County, Pennsylvania, was conducted for the period January 1, 2024, to December 31, 2025. The audit aimed to assess the municipality’s compliance with specified criteria, including guidelines under Pennsylvania Department of Transportation’s Publication 9. Audit procedures examined the municipality’s internal controls, financial […]

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

The compliance audit for the Township of Hemlock’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2025, reviewed adherence to the Pennsylvania Department of Transportation’s (PennDOT) regulations outlined in Publication 9. The audit involved reviewing the municipality’s reports (MS-965) and conducting tests on $400,852.83 of expenditures to ensure compliance with the permissible […]

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Town of Bloomsburg – Columbia 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 Town of Bloomsburg, Pennsylvania, for January 1, 2024, to December 31, 2024. The audit aimed to review adherence to criteria outlined by the Pennsylvania Department of Transportation’s Publication 9 regarding the management of Liquid Fuels Tax Fund money. The audit included reviewing […]

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Pennsylvania Department
of the Auditor General