Published September 24, 2026
About This Audit
A compliance audit of the Township of Duncan in Tioga County, Pennsylvania, was conducted for the Highway Transfer Program – Turnback Account, and covered December 15, 2022, to July 9, 2025. The audit aimed to verify the township’s adherence to PennDOT’s Publication 310 criteria regarding the management of Turnback Account funds. Audit procedures involved obtaining and analyzing Form PR-999T, communications with township officials, and testing expenditure compliance. Adjustments were made for previously understated interest and misclassified transactions. The audit found that the township complied in all significant respects with the program requirements, with unexpended funds appropriately transferred to the township’s Liquid Fuels Tax Fund. This is an automated summary. Please rely on the contents included in the released audit report.