AuditsAudit Type: Compliance

June 4, 2026

Borough of Mount Pleasant – Westmoreland 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 Mount Pleasant, Westmoreland County, assessed the municipality’s adherence to the Pennsylvania Department of Transportation’s Publication 9 for the period from January 1, 2023, to December 31, 2024. Key procedures included reviewing Forms MS-965 from the PennDOT dotGrants system, examining internal controls, and […]

June 4, 2026

Township of Lower Yoder – Cambria 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 of Lower Yoder Township, Cambria County, for the period January 1, 2024, to December 31, 2024, to ensure compliance with PennDOT’s Publication 9. The audit included procedures like obtaining and reviewing Form MS-965, communicating with municipal officials, and testing expenditure transactions to confirm they adhered […]

June 4, 2026

Township of Juniata – Bedford 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 Juniata, conducted for the period January 1, 2024, to December 31, 2024, assessed adherence to standards set by PennDOT’s Publication 9. The audit involved reviewing the municipality’s Form MS-965, internal controls, expenditure transactions, and timely deposit of state aid allocations. Testing included […]

June 4, 2026

Township of Fairview – Mercer 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 Fairview, Mercer County, Pennsylvania, for the period January 1, 2025, to December 31, 2025, to ensure adherence to the criteria outlined in PennDOT’s Publication 9. The audit aimed to verify the proper receipt, expenditure, and reporting of funds. Procedures included […]

June 4, 2026

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

The compliance audit of the Borough of Edgewood, Allegheny County’s Liquid Fuels Tax Fund, conducted for the period from January 1, 2024, to December 31, 2024, reviewed compliance with the criteria set forth in PennDOT’s Publication 9. This audit involved reviewing the municipality’s Form MS-965, testing expenditure transactions, and ensuring proper internal controls and timely […]

June 4, 2026

Township of East Pikeland – Chester 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 East Pikeland Township, Chester County, Pennsylvania, covered the period January 1, 2024, to December 31, 2024. The audit aimed to verify adherence to PennDOT’s Publication 9, assessing the fund’s receipt, expenditure, and reporting procedures. The audit included steps such as analyzing Form MS-965 from the […]

June 4, 2026

Township of East Deer – Allegheny 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 East Deer, Allegheny County, covering January 1, 2024, to December 31, 2024, was performed following 75 Pa.C.S. § 9010. The audit aimed to verify compliance with the Pennsylvania Department of Transportation’s Publication 9 on fund receipt, expenditure, and reporting. Key procedures included […]

June 4, 2026

Downingtown Borough – Chester 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 Borough of Downingtown, Chester County, assessed their adherence to PennDOT’s Publication 9 for the period January 1, 2024, to December 31, 2024. The audit procedures focused on verifying financial reporting and internal controls through reviewing municipal records and expenditure transactions totaling $391,113.33. Misstatements in […]

June 4, 2026

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

The Township of Cumberland in Adams County, Pennsylvania, underwent a compliance audit for its Liquid Fuels Tax Fund from January 1, 2024, to December 31, 2024. The audit aimed to verify the municipality’s adherence to Pennsylvania Department of Transportation’s guidelines on handling these funds. Auditors reviewed Form MS-965, checked internal controls, examined expenditure transactions, and […]

June 4, 2026

Township of Conewango – Warren 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 Conewango, Warren County, Pennsylvania for the period January 1, 2024, to December 31, 2024, to ensure adherence to PennDOT’s standards regarding fund handling. Procedures included reviewing municipal records, internal controls, and expenditure transactions totaling $138,395.24, to assess compliance with PennDOT’s […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General