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PA Department of the Auditor General

Township of Upper Uwchlan – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2025

A compliance audit of the Liquid Fuels Tax Fund for the Township of Upper Uwchlan, Chester County, was conducted over the period from January 1, 2023, to December 31, 2025, as per 75 Pa.C.S. § 9010. The audit aimed to evaluate the municipality’s adherence to Pennsylvania Department of Transportation’s (PennDOT) Publication 9 regarding the receipt, […]

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Township of Tinicum – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of Tinicum Township’s Liquid Fuels Tax Fund for 2024 aimed to assess adherence to Pennsylvania’s regulations regarding fund management. The audit revealed that the township complied with relevant criteria, as outlined in PennDOT’s Publication 9, except for one recurring issue involving late allocation receipt. No expenditures from the fund were noted during […]

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Township of Summerhill – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Liquid Fuels Tax Fund of Summerhill Township, Cambria County, was audited for the period January 1, 2023, to December 31, 2024, to verify compliance with the criteria set by the Pennsylvania Department of Transportation (PennDOT) in Publication 9. The audit procedures included reviewing Forms MS-965, municipal records, and expenditure transactions, along with ensuring timely […]

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Township of Springfield – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of Springfield Township, Erie County, Pennsylvania, for January 1, 2025, to December 31, 2025, under the requirements of Pennsylvania’s Vehicle Code. The audit evaluated if the township adhered to PennDOT Publication 9 standards for receiving, using, and reporting Liquid Fuels Tax Funds. Procedures included […]

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Borough of South Bethlehem – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

A compliance audit was conducted for the Liquid Fuels Tax Fund of the Township of Red Bank, Armstrong County, Pennsylvania, covering the period from January 1, 2022, to December 31, 2024. This audit assessed adherence to Pennsylvania Department of Transportation’s Publication 9, focusing on how the fund’s money was received, spent, and reported. Key audit […]

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Township of Ogle – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

A compliance audit was conducted for the Township of Ogle, Somerset County, Pennsylvania, concerning its management of the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2025. The audit aimed to determine the municipality’s adherence to the criteria set by the Pennsylvania Department of Transportation’s (PennDOT) guidelines for handling these funds. The […]

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Township of North Centre – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The Liquid Fuels Tax Fund for the Township of North Centre, Columbia County, Pennsylvania, was audited for the period from January 1, 2024, to December 31, 2025. The audit aimed to assess compliance with criteria specified in Pennsylvania Department of Transportation’s Publication 9 related to the receipt, expenditure, and reporting of Liquid Fuels Tax Fund […]

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Borough of Millbourne – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Millbourne, Delaware County, for 2024 to ensure adherence to criteria set by Pennsylvania’s Motor License Fund. The audit assessed if funds were rightly received, spent, and reported following PennDOT’s guidelines. Procedures included verifying financial reports, evaluating internal controls, and examining […]

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Township of Manor – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

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Township of Lehman – Pike County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The Liquid Fuels Tax Fund for the Township of Lehman, Pike County, was audited for the period January 1, 2024, to December 31, 2024, as required by 75 Pa.C.S. § 9010. The audit’s objective was to assess adherence to the criteria laid out by the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 regarding fund receipts, […]

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Pennsylvania Department
of the Auditor General