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PA Department of the Auditor General

Published April 28, 2026

About This Audit

A compliance audit was performed on the Liquid Fuels Tax Fund of the Borough of Homer City, Indiana County, for the period January 1, 2024, to December 31, 2024. This audit aimed to assess adherence to PennDOT’s regulations concerning the handling of these funds. The audit included examining Form MS-965 submissions, verifying internal controls, and testing selected transactions and receipts. The audit report states that Homer City complied with the relevant standards for fund management, including timely deposits and appropriate expenditures. This audit aids in the proper management and allocation of funds for municipal road maintenance and improvements. 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