Published June 30, 2026
About This Audit
A compliance audit was conducted on the Borough of Lorain’s Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2024, as per 75 Pa.C.S. § 9010. The audit aimed to assess adherence to PennDOT’s Publication 9 requirements on the handling of Liquid Fuels Tax Fund money. Procedures included reviewing municipal records, testing expenditure transactions, and ensuring proper internal controls. The audit found that the Borough of Lorain complied with the criteria regarding the receipt, expenditure, and reporting of fund money. The audit report noted compliance in all significant respects, and adjustments to Form MS-965 were proposed where necessary. This is an automated summary. Please rely on the contents included in the released audit report.