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PA Department of the Auditor General

Published September 22, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Rainsburg, Bedford County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2025. The audit, conducted according to 75 Pa.C.S. § 9010, aimed to assess compliance with criteria described in PennDOT’s Publication 9 regarding the use of Liquid Fuels Tax Fund, which is allocated based on local road mileage and population. Audit procedures included reviewing financial submissions (Forms MS-965), municipal operations, and internal controls, ensuring that expenditures were permissible and correctly reported. A notable finding was the recurring late receipt of allocations, which was discussed with municipal officials. Despite this, the Borough of Rainsburg generally complied with the relevant criteria. Adjustments were made and approved by management, and the municipality showed compliance, with specific exceptions noted in the report. 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