Published March 31, 2026
About This Audit
The audit of the Township of East Carroll, Cambria County, examined the Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. It certifies that Forms MS-965 with adjustments comply with the Pennsylvania Department of Transportation’s criteria described in Publication 9. The audit adheres to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The Liquid Fuels Tax Fund, allocated from the Motor License Fund, supports local road and bridge maintenance. The township complies with financial reporting and fund management requirements, such as submitting annual reports and resolving audit discrepancies. The audit ensures that the expenditures follow stipulated guidelines, including limits on equipment purchases and handling fund balances. The financial activities in the report focus on the Liquid Fuels Tax Fund, prepared under specified accounting principles, with revenues recognized when received and expenditures when paid. This audit aids the Pennsylvania Department of Transportation in regulatory oversight. This is an automated summary. Please rely on the contents included in the released audit report.