Published July 13, 2026
About This Audit
A compliance audit of the Liquid Fuels Tax Fund for the Borough of Kulpmont, Northumberland County, covering January 1, 2024, to December 31, 2025, was conducted according to 75 Pa.C.S. § 9010. The audit aimed to assess the municipality’s adherence to PennDOT’s Publication 9 concerning fund receipt, spending, and reporting. Procedures included reviewing financial documents, internal controls, and expenditure transactions totaling $246,624.70 out of $277,692.41. Misstatements on Form MS-965 were identified and adjusted, with management approval. The audit, not abiding by professional standards due to logistic constraints, confirmed the borough’s compliance in all significant areas. This audit ensures that the municipal operations align with established liquid fuel fund criteria while offering insights for continued compliance and financial integrity. This is an automated summary. Please rely on the contents included in the released audit report.