Published October 9, 2026
About This Audit
The compliance audit for the Borough of Elizabethville’s Liquid Fuels Tax Fund covered the period from January 1, 2025, to December 31, 2025. The audit aimed to assess the municipality’s compliance with criteria set out by the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 regarding the management of Liquid Fuels Tax Fund money. The audit procedures included examining Form MS-965, municipal records, and expenditure transactions totaling $37,557.55. The audit verified that state aid allocations were deposited correctly and tested the internal control procedures to ensure compliance with applicable requirements. The audit found the borough adhered to requisite financial practices. As a result, the Borough of Elizabethville was found to have significantly complied with the established criteria for the period reviewed. This is an automated summary. Please rely on the contents included in the released audit report.