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PA Department of the Auditor General

Published September 18, 2026

About This Audit

The compliance audit of the Borough of Orrstown’s Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2024, was conducted to assess adherence to the Pennsylvania Department of Transportation’s (PennDOT) guidelines. The audit involved reviewing municipal records, performing internal control checks, and comparing reported amounts on Forms MS-965 against financial documentation to ensure accuracy and compliance. The audit identified some misstatements and proposed adjustments, which management approved and were incorporated into revised forms. The audit found that Orrstown generally complied with the relevant criteria, although a recurring issue of late receipt of allocation was noted. 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