Published March 6, 2026
About This Audit
The audit examined the Liquid Fuels Tax Fund of Chester Hill, Clearfield County, for January 1, 2021, to December 31, 2024. Forms MS-965, reviewed with adjustments, were presented following criteria from the Pennsylvania Department of Transportation’s Publication 9. The audit was conducted according to standards from the American Institute of Certified Public Accountants and the Government Auditing Standards. The examination revealed a noncompliance issue where Chester Hill expended $27,500 without advertising for bids, using funds from both the Liquid Fuels Tax Fund and the General Fund to purchase machinery. Despite this deviation, the report finds the Forms MS-965 With Adjustments to be fairly presented in all material respects according to the prescribed criteria. The audit aims to aid the Pennsylvania Department of Transportation in its regulatory function over such municipal funds. This is an automated summary. Please rely on the contents included in the released audit report.