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PA Department of the Auditor General

Published June 17, 2026

About This Audit

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Sharpsville for the period from January 1, 2024, to December 31, 2025, to assess adherence to Pennsylvania’s PennDOT Publication 9 criteria concerning fund receipt, expenditure, and reporting. The audit involved reviewing the borough’s financial records, such as Forms MS-965, and testing expenditure transactions to ensure compliance with permissible criteria. The audit found that the Borough of Sharpsville substantially complied with the relevant criteria. 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