Published March 31, 2026
About This Audit
The audit reviewed the Liquid Fuels Tax Fund of Frailey Township, Schuylkill County, for the period from January 1, 2024, to December 31, 2024. The audit was carried out according to the standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. These standards ensure that the procedures followed offer reasonable assurance that the financial report, Form MS-965 with Adjustments, accurately represents the fund’s expenditures. The report concludes that the form is materially compliant with the required criteria set by the Pennsylvania Department of Transportation (PennDOT). The Liquid Fuels Tax Fund receives allocations based on road mileage and population, to be used for local road and bridge maintenance. The aim of this report is to assist PennDOT in its regulatory function. The findings support transparency and compliance, ensuring proper fund usage for municipal infrastructure needs. This is an automated summary. Please rely on the contents included in the released audit report.