Borough of Bowmanstown – Carbon County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Bowmanstown, Carbon County, Pennsylvania, covered the period from January 1, 2025, to December 31, 2025. The audit aimed to assess whether the borough adhered to the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 guidelines concerning the receipt, expenditure, and reporting of Liquid Fuels Tax funds. Key procedures involved obtaining and reviewing the borough’s Form MS-965, assessing internal controls, and ensuring timely fund depositions. The audit found that the borough did not expend any funds from the Liquid Fuels Tax Fund during the audit period and confirmed compliance with pertinent criteria. This is an automated summary. Please rely on the contents included in the released audit report.