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PA Department of the Auditor General

Published March 16, 2026

About This Audit

The Township of Pine in Mercer County, Pennsylvania, underwent a compliance audit for its Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024, as per the Pennsylvania Department of Transportation’s (PennDOT) requirements. The audit aimed to ensure compliance with PennDOT’s criteria for the receipt, expenditure, and reporting of these funds as outlined in Publication 9. The audit involved reviewing municipal documents, testing transactions, and verifying internal controls. A total of $196,426.83 in expenditures was reviewed to ensure adherence to permissible uses and accurate reporting. The audit concluded that the Township of Pine complied in all significant respects. Compliance involved submitting annual reports, adhering to spending regulations, and fulfilling requirements set by state departments. The report highlights the meticulous fund management and adherence to the established criteria. This confirms that the Township of Pine effectively managed its Liquid Fuels Tax Fund. 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