Published February 26, 2026
About This Audit
The audit examined the Liquid Fuels Tax Fund Forms MS-965 for the Township of Graham, Clearfield County, for the period of January 1, 2020, to December 31, 2024. The audit detected a deficiency; in 2022, the township used $14,029.93 from the fund for diesel fuel without documented price quotations. Despite this, the forms, when adjusted, generally meet the Department of Transportation’s requirements, except for the noted deviation. The purpose of the report is to aid the Pennsylvania Department of Transportation in fulfilling its regulatory duties. The report also outlines necessary compliance measures and documentation requirements for municipalities receiving state liquid fuels tax allocations. This examination underscores the importance of adhering to criteria for fund allocation and internal control. This is an automated summary. Please rely on the contents included in the released audit report.