Published August 20, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Pine, Columbia County, Pennsylvania, for the period of January 1, 2024, to December 31, 2025, as per 75 Pa.C.S. § 9010. The audit aimed to review the township’s adherence to criteria regarding the management of the funds, including receipt, expenditure, and reporting, as outlined by the Pennsylvania Department of Transportation’s Publication 9. Audit procedures involved reviewing financial reports, communication with municipal officials, and assessment of internal controls. Expenditure testing covered $244,165.08 out of $397,806.05. The audit report confirmed overall compliance, identifying one recurring issue of late allocation receipt. Adjustments were proposed and approved for reported misstatements on Forms MS-965.This is an automated summary. Please rely on the contents included in the released audit report.