Published June 29, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Highland, Elk County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. The audit aimed to review compliance with criteria outlined in PennDOT’s Publication 9 and related legislative requirements. Key procedures included reviewing the municipality’s financial submissions and internal controls, and testing expenditure transactions totaling $43,648.04 to verify compliance. A discrepancy was noted regarding the improper deposit of liquid fuels money into the general fund, which was discussed with township officials. Overall, the township mostly complied with the necessary criteria. The report provided recommendations for addressing the noted discrepancy. This is an automated summary. Please rely on the contents included in the released audit report.