Published August 17, 2026
About This Audit
The compliance audit of the Borough of Elgin’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2025, as mandated by 75 Pa.C.S. § 9010, was conducted to ensure adherence to PennDOT’s Publication 9 criteria concerning fund receipt, allocation, and reporting. The audit involved verifying the municipality’s internal controls, examining expenditure transactions against the reported Form MS-965 data, and ensuring compliance with the criteria. Adjustments were made to rectify a misstatement on Form MS-965, with municipal management’s approval. The audit report states that the Borough of Elgin adhered to the necessary requirements for 2025. This is an automated summary. Please rely on the contents included in the released audit report.