Published August 26, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund for the Borough of Girard, Erie County, Pennsylvania, covering the period from January 1 to December 31, 2025. The audit’s aim was to verify adherence to the criteria set forth in PennDOT’s Publication 9 concerning the management of this fund. Key procedures involved reviewing the borough’s Form MS-965, examining meeting minutes, and performing various other tests to assess the accuracy of reported expenditures and internal control practices. All tested transactions, amounting to $109,270.10, were found compliant with the required criteria. The audit confirms that the Borough of Girard generally met all significant compliance requirements. The audit provided a reasonable basis for its conclusions, finding the borough in substantial compliance with fund management requirements. This is an automated summary. Please rely on the contents included in the released audit report.