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PA Department of the Auditor General

Published May 19, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Ferndale, conducted for the period January 1, 2024 to December 31, 2024, aimed to assess the municipality’s adherence to criteria outlined by PennDOT concerning the fund’s receipt, expenditure, and reporting. Key activities included reviewing Form MS-965, analyzing financial transactions, and evaluating internal control procedures. Adjustments were made to Form MS-965, highlighting some misstatements and a recurring issue of related authorized check signers. Despite these findings, the Borough largely complied with the regulations set forth in the audit’s criteria. 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