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PA Department of the Auditor General

Published October 22, 2026

About This Audit

An audit was conducted on the Borough of New Baltimore, Somerset County’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2025, to ensure compliance with Pennsylvania regulations. The audit aimed to verify adherence to the criteria outlined in the PennDOT’s Publication 9 and 75 Pa.C.S. § 9010. Procedures included reviewing financial documentation, comparing reported expenditures to actual records, and proposing necessary adjustments. While the borough largely complied with regulations, a key issue identified was the recurring late receipt of allocations. 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