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PA Department of the Auditor General

Published July 7, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Palmerton, Carbon County, Pennsylvania, was conducted for the period from January 1, 2024, to December 31, 2024. The audit aimed to determine compliance with the Pennsylvania Department of Transportation’s (PennDOT) criteria as outlined in Publication 9 regarding the management of Liquid Fuels Tax Fund money. Key procedures included reviewing the municipality’s Form MS-965, assessing internal controls, testing expenditure transactions, and evaluating the timeliness of deposits. The audit report states that the Borough of Palmerton complied with PennDOT’s criteria in all significant respects during the audited period. The findings and recommendations of the audit were communicated to the municipality’s officials, and the audit provided a reasonable basis for its conclusions. 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