Published August 4, 2026
About This Audit
A compliance audit was conducted for the Borough of Franklin, Cambria County, regarding the use of Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The audit aimed to assess compliance with Pennsylvania Department of Transportation’s Publication 9, which outlines the permissible uses and reporting requirements for these funds. Key procedures included reviewing the municipality’s financial records, internal controls, and expenditure transactions. Adjustments to Forms MS-965 were proposed and approved to correct misstatements. The audit concluded that the borough largely complied with required criteria. Any necessary adjustments were made to the reported financials to ensure compliance. This is an automated summary. Please rely on the contents included in the released audit report.