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PA Department of the Auditor General

Published June 30, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Bellefonte, Centre County, Pennsylvania, was conducted for the period January 1, 2024, to December 31, 2025. The audit aimed to review the municipality’s adherence to the criteria outlined in PennDOT’s Publication 9, focusing on the receipt, expenditure, and reporting of Liquid Fuels Tax Fund monies. Procedures included reviewing Forms MS-965, testing expenditure transactions, and checking the timely deposit of state aid allocations. Adjustments were proposed and accepted for the MS-965 forms. The audit report stated that the Borough of Bellefonte complied in all significant respects 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