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PA Department of the Auditor General

Published May 26, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for the Township of Upper Saint Clair, Allegheny County, for the period January 1, 2024, to December 31, 2024, was conducted per requirements in 75 Pa.C.S. § 9010. The audit aimed to assess compliance with the criteria outlined in PennDOT’s Publication 9 related to the receipt, expenditure, and reporting of these funds. Key procedures included obtaining and reviewing the municipality’s Form MS-965, communication with officials, and testing expenditures totaling $650,000. The audit report stated that the municipality complied with relevant criteria. The Department of Transportation administrates these funds, with allocations based on road mileage and population. The report, discussed with municipal officials, confirms compliance and also outlines criteria for using the Liquid Fuels Tax Fund, detailing permissible expenditures and fund management requirements. 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