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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 the Township of Benton, Lackawanna County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2025. The audit aimed to ensure adherence to criteria related to the receipt, expenditure, and reporting of the fund, as outlined in Pennsylvania Department of Transportation’s (PennDOT) Publication 9. The audit included procedures such as reviewing municipal records and communicating with officials to understand operations and assess compliance with internal control procedures. The audit focused on transactions amounting to $206,052.17 of the total $231,943.80 in expenditures. Although generally compliant, the audit identified a misstatement on state forms, which the municipality corrected. One specific finding was noted regarding non-permissible expenditures. Overall, the township largely adhered to the relevant guidelines during the audit period, with noted exceptions discussed in the full report. 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