Published April 28, 2026
About This Audit
The audit reviewed the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Borough of Shenandoah, Schuylkill County, for January 1, 2023, to December 31, 2024. The audit followed standards by the American Institute of Certified Public Accountants and the U.S. Government Auditing Standards. Findings included a $100,000 undocumented transfer from the Liquid Fuels Tax Fund to the General Fund and unauthorized expenditures for street lighting. Additionally, previous audit issues persisted, such as inadequate documentation and late deposits. Despite these issues, overall information was correctly presented as per Pennsylvania Department of Transportation requirements. The audit findings focused on documentation deficiencies, retroactive expenditures, and late allocations. The report aims to assist Pennsylvania’s Department of Transportation in ensuring regulatory compliance for the Borough of Shenandoah’s Liquid Fuels Tax Fund. This is an automated summary. Please rely on the contents included in the released audit report.