Published November 6, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Black, Somerset County, Pennsylvania, for the period from January 1, 2025, to December 31, 2025, as per the requirements of 75 Pa.C.S. § 9010. The audit aimed to verify whether the township adhered to the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 criteria regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Procedures included reviewing Form MS-965 and municipal records, testing expenditure transactions of $149,324.39, and evaluating internal controls. The audit concluded that the township complied with the criteria in all significant respects. This is an automated summary. Please rely on the contents included in the released audit report.