Published June 18, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Fredonia, Mercer County, Pennsylvania, for the period from January 1, 2025, to December 31, 2025. The audit aimed to assess compliance with Pennsylvania Department of Transportation’s (PennDOT) Publication 9 criteria regarding fund receipt, expenditure, and reporting. Audit procedures included reviewing Form MS-965, evaluating internal controls, comparing financial data, and analyzing expenditures totaling $71,477.11. Key requirements for municipalities to qualify for liquid fuel tax allocations involve submitting specific reports, making compliant deposits and expenditures, and resolving any audit discrepancies. This is an automated summary. Please rely on the contents included in the released audit report.