Published July 13, 2026
About This Audit
The Liquid Fuels Tax Fund of Summerhill Township, Cambria County, was audited for the period January 1, 2023, to December 31, 2024, to verify compliance with the criteria set by the Pennsylvania Department of Transportation (PennDOT) in Publication 9. The audit procedures included reviewing Forms MS-965, municipal records, and expenditure transactions, along with ensuring timely deposits of state aid allocations. While the audit wasn’t conducted according to professional standards due to practical constraints, it identified misstatements on Forms MS-965, leading to management-approved adjustments. Despite these issues, the audit concluded that the Township complied with the requirements regarding Liquid Fuels Tax Fund handling and reporting. The audit findings and adjustments were discussed with municipal officials. This report aims to ensure understanding and compliance with state requirements in handling Liquid Fuels Tax funds. This is an automated summary. Please rely on the contents included in the released audit report.