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PA Department of the Auditor General

Published July 21, 2026

About This Audit

A compliance audit was conducted on the Township of Tobyhanna’s Liquid Fuels Tax Fund for the period January 1, 2024 to December 31, 2024, ensuring adherence to criteria in PennDOT’s Publication 9 regarding fund receipt, expenditure, and reporting. The audit included reviewing Form MS-965, communicating with municipal officials, and ensuring that the municipality followed proper internal control procedures. The audit concluded that Tobyhanna Township complied with the relevant criteria. Municipal authorities were cooperative during the audit, and any required adjustments to Form MS-965 were included in the report. The audit determined that all expenditure transactions, totaling $37,094.76, were permissible and accurately documented, with state aid allocations appropriately deposited. Overall, the Township of Tobyhanna effectively managed the Liquid Fuels Tax Fund for the specified period, in compliance with the relevant guidelines. 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