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Audits

June 17, 2026

Borough of Lilly – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit of the Borough of Lilly’s Liquid Fuels Tax Fund for 2024 assessed compliance with Pennsylvania Department of Transportation’s guidelines regarding the receipt, expenditure, and reporting of these funds. The audit focused on verifying the alignment of reported figures on Form MS-965 with municipal records, ensuring expenditures were permissible, and confirming timely deposit of […]

June 17, 2026

Township of Jefferson – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit conducted for the Township of Jefferson’s Liquid Fuels Tax Fund, covering the period from January 1, 2024, to December 31, 2024, aimed to evaluate compliance with criteria set by the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 related to fund receipt, expenditure, and reporting. Key audit procedures included examining the municipality’s Form MS-965 […]

June 17, 2026

Township of Jay – Elk County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit of the Liquid Fuels Tax Fund for the Township of Jay, Elk County, Pennsylvania, was conducted for the period from January 1, 2024, to December 31, 2024, to assess adherence to PennDOT’s criteria for managing such funds. The audit involved reviewing municipal financial records, including Form MS-965, to ensure proper receipt, expenditure, […]

June 17, 2026

Township of Hopewell – Bedford County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

This report examines the Liquid Fuels Tax Fund of the Township of Hopewell, Pennsylvania, for 2024. Findings noted that in 2024, $2,807.90 was spent on non-permissible items, and prior expenditures in 2023 exceeded budget limits. The municipality reimbursed $18,739.28 to the fund in 2025. Despite these issues, the report concluded that, except for noted deviations, […]

June 17, 2026

Township of Harrison – Bedford County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Harrison, Bedford County, for the year 2024. The audit aimed to assess whether the municipality adhered to the criteria in PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. The audit procedures included obtaining […]

June 17, 2026

Township of Freehold – Warren County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Township of Freehold’s Liquid Fuels Tax Fund was conducted for January 1 to December 31, 2024. The audit assessed adherence to Pennsylvania Department of Transportation’s Publication 9 criteria for the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Audit procedures included reviewing Form MS-965, examining municipal operations, assessing […]

June 17, 2026

Borough of Franklin Park – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Franklin Park, Allegheny County, was conducted for the period from January 1, 2023, to December 31, 2024. The audit aimed to determine compliance with the Pennsylvania Department of Transportation’s criteria for the receipt, expenditure, and reporting of these funds. Audit procedures included […]

June 17, 2026

Township of Farmington – Warren County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Township of Farmington’s Liquid Fuels Tax Fund, conducted for the period from January 1, 2024, to December 31, 2024, aimed to assess adherence to criteria outlined by the Pennsylvania Department of Transportation’s Publication 9. Audit procedures included reviewing Form MS-965, examining the municipality’s internal controls, and testing expenditure transactions. The […]

June 17, 2026

Borough of Eldred – McKean County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Eldred, McKean County, covered January 1, 2023, to December 31, 2024. The audit aimed to ensure that the municipality adhered to criteria specified in the Pennsylvania Department of Transportation’s Publication 9 regarding the management of liquid fuels tax funds. Primary audit activities […]

June 17, 2026

Township of Delaware – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the Township of Delaware, Mercer County, Pennsylvania, covered the period from January 1, 2025, to December 31, 2025. Conducted per 75 Pa.C.S. § 9010 and PennDOT’s Publication 9, the audit aimed to verify compliance with criteria relating to the receipt, expenditure, and reporting of Liquid […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General