Published August 4, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Township of Cooke, Cumberland County, Pennsylvania, evaluated the period from January 1, 2024, to December 31, 2025. The audit assessed the township’s adherence to criteria set by PennDOT’s Publication 9, concerning the management and reporting of the fund. Procedures included reviewing municipal records, testing expenditure transactions, and ensuring the accurate reporting of Forms MS-965. While a misstatement was identified and adjusted with management’s approval, the audit concluded that Cooke Township complied with all significant regulations. The township properly managed state aid allocations and fund expenditures in compliance with requirements, ensuring that all financial records accurately reflected this compliance throughout the audited period. This is an automated summary. Please rely on the contents included in the released audit report.