Published November 6, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Borough of State College, Centre County, covering January 1, 2024, to December 31, 2025, was conducted following the criteria set by the Pennsylvania Department of Transportation’s Publication 9. The audit aimed to ensure the Borough’s adherence to standards regarding receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Various procedures were implemented, including reviewing forms, municipal records, and expenditure transactions, totaling $2,381,268.42 out of $2,936,606.23. A misstatement on Form MS-965 was identified, leading to an adjustment proposal approved by the municipality. Ultimately, the audit concluded that the Borough complied with the relevant criteria in all significant respects, despite the noted adjustments. This is an automated summary. Please rely on the contents included in the released audit report.