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PA Department of the Auditor General

Published August 28, 2026

About This Audit

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Emlenton, Venango County, Pennsylvania, for the period from January 1, 2022, to December 31, 2025. The objective was to assess the municipality’s compliance with criteria set by PennDOT’s Publication 9 regarding the management of these funds. The audit involved reviewing municipal records, testing expenditure transactions, and proposing adjustments where necessary. The audit concluded that Emlenton generally complied with all significant fund management criteria. Several misstatements on Forms MS-965 were corrected, and these changes were approved by municipal management. Overall, the audit findings confirmed compliance with the applicable regulations for the Liquid Fuels Tax Fund. 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