Published November 6, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Apollo, Armstrong County, for the period from January 1, 2024, to December 31, 2025. The audit aimed to review whether the municipality adhered to PennDOT guidelines on the management of Liquid Fuels Tax funds. Audit procedures involved reviewing the municipality’s financial submissions, communication with municipal officials, and testing expenditure transactions totaling $103,164.98 to ensure compliance with authorized uses of funds. A misstatement was identified on Form MS-965, resulting in a proposed and approved adjustment. The audit concluded that Apollo Borough complied with PennDOT’s criteria during the audited period. This is an automated summary. Please rely on the contents included in the released audit report.