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PA Department of the Auditor General

Published May 28, 2026

About This Audit

A compliance audit was conducted for the Liquid Fuels Tax Fund of the Borough of Charleroi, Washington County, for the period from January 1, 2024, to December 31, 2024, to ensure adherence to Pennsylvania Department of Transportation’s criteria. The audit assessed internal controls and verified financial transactions, including the accuracy of expenditures and timely deposits. Adjustments were made to the municipality’s Form MS-965 to reflect observed discrepancies. Despite some identified issues, such as non-permissible expenditures and over-expenditure on computer software, the Borough largely complied with the established criteria. The audit findings were discussed with municipal officials, whose responses have been incorporated into the report. 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