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PA Department of the Auditor General

Published August 31, 2026

About This Audit

A compliance audit of the Liquid Fuels Tax Fund for the Borough of Ashland, Schuylkill County, Pennsylvania, was conducted for the period January 1, 2024, to December 31, 2025. The audit aimed to determine compliance with the criteria outlined in PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of fund money. Procedures included reviewing Forms MS-965, testing expenditure transactions, and assessing internal controls. The audit concluded that the Borough of Ashland complied with the relevant criteria. The report emphasized that municipalities need to ensure proper use and accounting of Liquid Fuels Tax funds through specific reporting and resolution procedures. Overall, the Borough of Ashland met all significant criteria for managing its Liquid Fuels Tax Fund effectively. 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