Published September 18, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Unionville, Centre County, Pennsylvania, was conducted for the period of January 1, 2024, to December 31, 2025. The audit aimed to assess the municipality’s adherence to specified criteria concerning the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money as outlined by PennDOT’s Publication 9. The procedures included reviewing municipal records, communications with officials, and testing expenditure transactions. The audit discovered that the Borough generally complied with the requirements, except for the issue of idle funds being held in a noninterest-bearing account, which recurred as a finding. Despite the exception noted, the audit provided reasonable conclusions on the Borough’s compliance. This is an automated summary. Please rely on the contents included in the released audit report.