Published November 13, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Union, Erie County, Pennsylvania, covering the period from January 1, 2025, to December 31, 2025. The audit aimed to verify the municipality’s adherence to the requirements of Pennsylvania’s Liquid Fuels Tax Municipal Allocation Law and PennDOT’s Publication 9 concerning the handling of Liquid Fuels Tax funds. The audit procedures involved reviewing the municipality’s Form MS-965 submissions, assessing internal controls, and testing various transactions for compliance. Misstatements were found on Form MS-965, and adjustments were approved by the municipality’s management. The audit identified a key noncompliance issue: the failure to obtain project approval. The audit concludes that the Township of Union mostly complied with the prescribed criteria, with the exception of the noted finding. This is an automated summary. Please rely on the contents included in the released audit report.