Published April 16, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Bear Lake, Warren County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2024, as required by 75 Pa.C.S. § 9010. The purpose was to evaluate municipal compliance with PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund monies. Key procedures involved reviewing municipal records, testing expenditure transactions, and ensuring internal controls were in place. The audit found that the municipality complied with the criteria in significant respects. This is an automated summary. Please rely on the contents included in the released audit report.