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PA Department of the Auditor General

Published November 4, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for the Township of Zerbe, Northumberland County, Pennsylvania, covering the period from January 1, 2025, to December 31, 2025, aimed to evaluate adherence to specified criteria involving the management of these funds. Conducted under 75 Pa.C.S. § 9010, the audit assessed the municipality’s compliance with financial procedures related to receiving, spending, and reporting funds as per PennDOT’s Publication 9. Key audit activities included reviewing the municipality’s Form MS-965, internal control processes, expenditure transactions, and proper fund deposits. Despite identifying a non-permissible expenditure, the audit concluded that Zerbe Township generally complied with the necessary criteria. 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