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PA Department of the Auditor General

Published July 29, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for Albion Borough, Erie County, Pennsylvania, covered the period from January 1, 2025, to December 31, 2025. The audit’s objective was to review the municipality’s adherence to the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 regarding the management of Liquid Fuels Tax Fund receipts, expenditures, and reporting. Key audit procedures included reviewing municipal records, evaluating internal controls, and verifying timely deposits of state aid. No fund money was expended during the audit period. An identified misstatement in Form MS-965 was adjusted and approved by management. The audit report states that Albion Borough complied with the relevant criteria. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General