Published August 31, 2026
About This Audit
The compliance audit evaluated the Township of Locust, Columbia County’s management of the Liquid Fuels Tax Fund from January 1 to December 31, 2025. It assessed compliance with Pennsylvania Department of Transportation guidelines concerning fund receipt, expenditure, and reporting. Audit procedures included examining municipal records, internal controls, expenditure transactions, and the timely deposit of state aid. The audit found the township complied with the required criteria and made a management-approved adjustment to Form MS-965. This is an automated summary. Please rely on the contents included in the released audit report.