AuditsAudit Type: Compliance

September 18, 2026

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

A compliance audit of the Township of Highland’s Liquid Fuels Tax Fund, Chester County, Pennsylvania, was conducted for the period from January 1, 2024, to December 31, 2025. The purpose was to verify adherence to the criteria specified in the relevant Pennsylvania statutes and PennDOT’s Publication 9 concerning the receipt, expenditure, and reporting of liquid […]

September 18, 2026

Township of Franklin – Carbon 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 Franklin, Carbon County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2024. The audit aimed to assess compliance with Pennsylvania Department of Transportation’s criteria regarding the receipt, expenditure, and reporting of such funds. Key procedures included reviewing municipal records, […]

September 18, 2026

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

The Borough of Elverson in Chester County, Pennsylvania, underwent a compliance audit for the Liquid Fuels Tax Fund for the period of January 1, 2024, to December 31, 2025, according to 75 Pa.C.S. § 9010 requirements. The audit aimed to ensure the municipality complied with PennDOT’s Publication 9 criteria regarding receipt, expenditure, and reporting of […]

September 18, 2026

Township of Elk Creek – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

The compliance audit of the Township of Elk Creek’s Liquid Fuels Tax Fund for 2025 was conducted to ensure adherence to PennDOT’s Publication 9 criteria concerning the handling of Liquid Fuels Tax Fund money. The audit involved reviewing municipal records, financial reports, and expenditure transactions. Adjustments were suggested and approved for Form MS-965, indicating some […]

September 18, 2026

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

An audit was conducted on the Liquid Fuels Tax Fund of the Township of Easttown, Chester County, for the period from January 1, 2024, to December 31, 2025, as required by Pennsylvania law. The audit aimed to determine the township’s compliance with Pennsylvania Department of Transportation’s (PennDOT) Publication 9 criteria concerning the receipt, expenditure, and […]

September 18, 2026

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

The compliance audit for the Borough of Dunmore’s Liquid Fuels Tax Fund, conducted for January 2024 to December 2025, evaluated adherence to guidelines outlined in Pennsylvania’s legislation and PennDOT’s Publication 9. The audit encompassed reviewing operations, testing expenditure transactions, and comparing Forms MS-965 financial data against municipal records. It identified a failure to obtain project […]

September 18, 2026

Borough of Duboistown – Lycoming County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Duboistown, Lycoming County, covering January 1, 2023, to December 31, 2025, as mandated by 75 Pa.C.S. § 9010. The audit aimed to assess compliance with the criteria specified in PennDOT’s Publication 9 regarding the management of Liquid Fuels Tax Fund […]

September 18, 2026

Bradford County Clerk of the Court of Common Pleas/Collections Department/Prothonotary – Audit Period January 1, 2020 to December 31, 2024

A compliance audit was conducted on the Clerk of the Court of Common Pleas/Collections Department/Prothonotary in Bradford County, Pennsylvania, for January 1, 2020, to December 31, 2024. The audit aimed to verify compliance with state laws on fund collection, assessment, and reporting to the Commonwealth. However, due to restricted access to certain records under state […]

September 18, 2026

Township of Clinton – Venango 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 Clinton, Venango County, Pennsylvania, was conducted for the period from January 1, 2024, to December 31, 2025. The audit aimed to assess the municipality’s adherence to the relevant criteria and Pennsylvania Department of Transportation (PennDOT) guidelines on managing the Liquid Fuels Tax […]

September 18, 2026

City of Chester – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2025

An audit of the City of Chester’s Liquid Fuels Tax Fund for 2023-2025 was conducted to assess compliance with Pennsylvania Department of Transportation’s (PennDOT) requirements as stated in Publication 9. The process involved reviewing the municipality’s financial documents and adjustments, ensuring proper reporting and classification of expenditures, totaling $3,113,977.71, and confirming timely deposits of state […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General