Published August 24, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Salisbury, Somerset County, Pennsylvania for the period from January 1, 2024, to December 21, 2025, following requirements outlined in 75 Pa.C.S. § 9010. The audit aimed to verify the municipality’s adherence to the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 regarding the receipt, expenditure, and reporting of these funds. Auditors examined records, communicated with officials, tested internal controls, and reviewed expenditure transactions and funds deposited to ensure compliance. It was concluded that, overall, the borough complied with the criteria during the assessed period. The liquid fuels tax allocations provide funding for local roads and bridges, and municipalities must submit necessary reports and adhere to regulations to receive these funds. This audit ensures the ongoing compliance and accountability of the fund’s management.