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PA Department of the Auditor General

Published June 17, 2026

About This Audit

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Centralia, Columbia County, Pennsylvania, for the period from January 1, 2024, to December 31, 2024. The audit aimed to assess the municipality’s compliance with the Pennsylvania Department of Transportation’s Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. This included verifying financial reports, reviewing internal controls, and examining expenditure transactions to ensure alignment with the established criteria. Adjustments were proposed to correct misstatements on Form MS-965, which were subsequently approved by the municipality’s management. Ultimately, the audit concluded that the Borough of Centralia complied significantly with the required criteria for managing Liquid Fuels Tax Fund money during the specified period. 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