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PA Department of the Auditor General

Published November 2, 2026

About This Audit

A compliance audit was conducted on the Township of Montour’s Liquid Fuels Tax Fund in Columbia County, Pennsylvania, for the period of January 1, 2025, to December 31, 2025. The audit aimed to assess the municipality’s adherence to the Pennsylvania Department of Transportation’s (PennDOT) guidelines regarding the management and reporting of Liquid Fuels Tax Fund monies. Procedures included reviewing financial reports, ensuring timely deposits of state aid, and testing expenditures to ascertain compliance with the permitted uses as per PennDOT’s Publication 9. Findings suggested that the township generally adhered to prescribed criteria, though Liquid Fuels money was inappropriately deposited into the General Fund. Overall, the municipality showed significant compliance with relevant statutes and regulations during the audit period. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General