Published September 18, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of West Branch, Potter County, Pennsylvania for the period from January 1, 2021, to December 31, 2025. The audit aimed to assess adherence to PennDOT’s Publication 9 guidelines regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Funds. Key procedures included reviewing municipal forms, ensuring the accuracy of reported expenditures against municipal records, testing $322,652.44 of expenditures, and verifying timely deposits. The audit found that the township complied with significant criteria and effectively managed its Liquid Fuels Tax Fund. The report, which includes several adjusted Forms MS-965 and supporting transaction reviews, concluded that the township maintained appropriate financial controls and adhered to state guidelines. This is an automated summary. Please rely on the contents included in the released audit report.