Published June 30, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Township of Boggs, Centre County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2025. Conducted in accordance with 75 Pa.C.S. § 9010, the audit reviewed whether the municipality adhered to the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 criteria concerning the management of Liquid Fuels Tax Fund money. Procedures involved analyzing Forms MS-965, engaging with municipal officials, and examining expenditures to ensure compliance. Most of the expenditures, totaling $78,735.60, were tested for permissible use and proper documentation. The audit report states that the Township of Boggs met the necessary requirements for the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Adjustments to Forms MS-965 were made where necessary. The township was largely compliant with relevant criteria during the audited period. This is an automated summary. Please rely on the contents included in the released audit report.