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PA Department of the Auditor General

Published September 11, 2026

About This Audit

The compliance audit conducted for the Borough of Barkeyville’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2025, assessed compliance with PennDOT’s criteria for managing these funds. The audit procedures included reviewing financial submissions via the dotGrants system, communicating with local officials, and assessing internal controls. Notably, $41,739.41 in expenditure transactions were thoroughly tested for compliance. The audit identified a misstatement on Form MS-965, leading to an approved adjustment. Ultimately, the audit concluded the borough largely complied with the pertinent criteria. The Department of Transportation’s Publication 9 outlines policies for fund management, including mandatory annual reports, proper fund allocation, and contractor accountability. The audit successfully provided reasonable assurance of compliance with the regulatory standards governing the Liquid Fuels Tax Fund. 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