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PA Department of the Auditor General

Published September 18, 2026

About This Audit

The compliance audit of the Township of Wharton’s Liquid Fuels Tax Fund covered January 1, 2021, to December 31, 2024. Conducted by the Department of Transportation under 75 Pa.C.S. § 9010, the audit assessed adherence to PennDOT’s Publication 9 related to fund management. Procedures included reviewing Forms MS-965 from PennDOT’s dotGrants, discussing with officials, assessing internal controls, and verifying transaction documentation totaling $248,016.58 of the $262,274.34 spent. The audit concluded that the township complied with criteria for fund receipt, expenditure, and reporting. Adjustments were made to MS-965 forms, with management’s approval, ensuring compliance. The audit highlighted procedural requirements, including effective internal controls and the processing of state aid and expenditures. 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