Published August 25, 2026
About This Audit
A compliance audit of the Liquid Fuels Tax Fund of the Township of Shade, Somerset County, Pennsylvania, was conducted for the period January 1, 2024, to December 31, 2025. The audit aimed to ensure compliance with PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Procedures included reviewing municipal records, comparing financial reports with PennDOT’s Forms MS-965, and testing expenditure transactions for compliance. The audit found that the township generally complied with the criteria set by PennDOT. The audit provided reasonable assurance of compliance. The township is responsible for maintaining adequate internal controls to meet the compliance requirements.