Published September 18, 2026
About This Audit
A compliance audit of the Liquid Fuels Tax Fund in the Borough of White Oak was conducted for January 1, 2024, to December 31, 2025. The audit aimed to assess compliance with PennDOT’s Publication 9 and related criteria, focusing on fund receipts, expenditures, and reporting. Key procedures included reviewing municipal records, internal controls, and testing expenditure transactions. Adjustments were made to the municipality’s Form MS-965 to rectify discrepancies, which management approved. The audit concluded significant compliance with the criteria, noting the late receipt of allocations as a recurring issue. The comprehensive report provides detailed background information on the Liquid Fuels Tax Fund and its allocation criteria. Overall, the Borough mostly complied with the requirements, ensuring proper fund usage and management. This is an automated summary. Please rely on the contents included in the released audit report.