Published June 17, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Eldred, McKean County, covered January 1, 2023, to December 31, 2024. The audit aimed to ensure that the municipality adhered to criteria specified in the Pennsylvania Department of Transportation’s Publication 9 regarding the management of liquid fuels tax funds. Primary audit activities included reviewing MS-965 forms, assessing internal controls, and examining expenditure transactions totaling $48,535.19 out of $72,593.65 expended during the period. Evaluations covered accuracy in documentation, permissibility, and compliance with established criteria, particularly assessing the accuracy of classification on spent amounts. The auditors have concluded that Eldred Borough complied substantially with the relevant criteria and responsible fund management practices during the assessed timeframe and commended the municipality’s cooperation throughout the process. This is an automated summary. Please rely on the contents included in the released audit report.