Published May 25, 2026
About This Audit
A compliance audit of the Liquid Fuels Tax Fund for the Township of Polk, Monroe County, Pennsylvania, covering the period from January 1, 2024, to December 31, 2024, was conducted. The audit aimed to evaluate the compliance with criteria set by the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 for the management of Liquid Fuels Tax Funds, focusing on the receipt, expenditure, and reporting processes. Key audit procedures included reviewing internal controls, validating financial information on Form MS-965, and testing expenditures totaling $246,752.25 to ensure they were permissible. The audit identified and proposed an adjustment to Form MS-965 due to a misstatement, which was approved by the township’s management. The audit concluded that the Township of Polk complied with the relevant criteria for managing Liquid Fuels Tax Fund money. This is an automated summary. Please rely on the contents included in the released audit report.