Published July 13, 2026
About This Audit
The Liquid Fuels Tax Fund for the Township of North Centre, Columbia County, Pennsylvania, was audited for the period from January 1, 2024, to December 31, 2025. The audit aimed to assess compliance with criteria specified in Pennsylvania Department of Transportation’s Publication 9 related to the receipt, expenditure, and reporting of Liquid Fuels Tax Fund monies. The audit procedures involved reviewing municipal records, testing expenditure transactions of $204,883.18, and ensuring timely deposits of state aid and other receipts. A misstatement was identified on Forms MS-965, and an adjustment was proposed and accepted by the management. Although the audit was not conducted in full accordance with professional standards due to resource constraints, it provided a reasonable basis for the conclusion. The township was found to have complied with the criteria in all significant respects for the specified period. This is an automated summary. Please rely on the contents included in the released audit report.