Published September 11, 2026
About This Audit
An audit of the Township of Somerset’s Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2025, was conducted to ensure compliance with Pennsylvania Department of Transportation criteria. The audit evaluated internal controls, tested expenditures, and checked timely deposits of state aid. Procedures included examining municipal records and testing $450,053.28 of $1,133,205.32 in total expenditures over the period to ensure they were permissible. Although the township generally complied with guidelines, a non-permissible payroll transfer was noted as an exception. The report, discussed with municipal officials, includes revisions to Forms MS-965 and discusses the township’s responsibility to maintain compliance and control. This audit demonstrates a reasonable basis and provides conclusions on the proper use of funds. This is an automated summary. Please rely on the contents included in the released audit report.