Published August 18, 2026
About This Audit
The compliance audit was conducted for the Borough of Liverpool, Perry County, Pennsylvania, focusing on the Liquid Fuels Tax Fund for the period January 1, 2025, to December 31, 2025. This audit reviewed compliance with the criteria set by the Pennsylvania Department of Transportation’s Publication 9 concerning the receipt, expenditure, and reporting of these funds. Key procedures included obtaining Form MS-965, discussing operations with officials, analyzing internal control procedures, comparing reported amounts with municipal records, and testing the validity of total expenditures of $79,009.16. The Borough complied with the stated criteria in all significant respects. This is an automated summary. Please rely on the contents included in the released audit report.