Published August 26, 2026
About This Audit
A compliance audit was conducted on the Borough of Rockwood’s Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2025, following Pennsylvania’s legal requirements for managing these funds. The audit aimed to assess if the borough adhered to the necessary criteria for receiving, expending, and reporting the tax fund as outlined by the Pennsylvania Department of Transportation’s guidelines. The procedures involved reviewing municipal records, testing the accuracy of financial submissions, and analyzing transaction documentation to ensure compliance. The audit found some issues, such as late receipt allocations and incomplete meeting minutes, but generally concluded that the borough complied with significant aspects of the criteria. Officials were informed of the findings, with any approved adjustments incorporated into their financial reports. The report emphasizes the responsibility of the municipality in maintaining effective internal controls and acknowledges the limitations of the audit’s scope. This is an automated summary. Please rely on the contents included in the released audit report.