Published April 28, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Sandy Lake, Mercer County, covered the period from January 1, 2024, to December 31, 2024. Conducted under the guidance of 75 Pa.C.S. § 9010, the audit aimed to ensure compliance with PennDOT’s Publication 9 criteria regarding the management of the fund, including receiving, spending, and reporting funds from the Motor License Fund for road maintenance and repairs. Procedures involved analyzing municipal records, internal controls, and expenditure transactions totaling $17,693.87. The audit found that Sandy Lake complied with the necessary criteria in all significant respects. Key municipal responsibilities include proper fund deposits, expenditure compliance with Act 655 and resolution of audit discrepancies. This is an automated summary. Please rely on the contents included in the released audit report.