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PA Department of the Auditor General

Published August 14, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for Beaver Township, Columbia County, Pennsylvania, was conducted for the period January 1, 2024, to December 31, 2025. The audit aimed to assess the municipality’s compliance with specified criteria, including guidelines under Pennsylvania Department of Transportation’s Publication 9. Audit procedures examined the municipality’s internal controls, financial submissions, transactions totaling $118,079.11, and timely deposit of allocations. The audit identified some misstatements on submitted Forms MS-965, which were subsequently adjusted and approved by the management. Notably, there was an issue of recurring non-permissible expenditures. Despite this finding, the audit concluded that Beaver Township largely complied with the relevant criteria, barring the noted exception. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General