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PA Department of the Auditor General

Published August 24, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for the Township of Coal in Northumberland County, Pennsylvania, covering January 1, 2024, to December 31, 2025, reviewed whether the municipality adhered to the criteria in PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of these funds. The audit procedures included reviewing municipal operations, verifying internal controls, and testing a significant portion of expenditures and receipts against relevant documentation. The audit identified misstatements on Forms MS-965, which were corrected with the municipality’s approval. The audit report states that the Township of Coal complied with the requisite criteria for the period under review. 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