A new performance audit of the Pennsylvania Turnpike Commission offers a detailed look at the financial pressures behind years of toll increases, while also recognizing significant improvements in the Commission’s financial position and efforts to address toll evasion.

For Pennsylvania’s trucking industry, the findings are particularly important. Commercial vehicles generate approximately half of the Turnpike’s toll revenue, making trucking one of the system’s most important customer groups. And as the Turnpike transitions to Open Road Tolling (ORT), PMTA has heard from members who have experienced substantial changes in the cost of particular trips.

The audit, released in August by Pennsylvania Auditor General Timothy DeFoor, examined the Turnpike Commission’s finances and toll collections primarily from June 2022 through May 2025, with some information updated through July 2026.

Its overall picture is mixed: the Turnpike is in a stronger financial position than it was several years ago, but it continues to carry enormous debt resulting in large part from state-mandated payments, annual toll increases are expected for decades, and hundreds of millions of dollars in potential Toll By Plate revenue remains uncollected or unbillable.

The lasting cost of Act 44

Much of the Turnpike’s financial situation traces back to Act 44 of 2007 and Act 89 of 2013, which required the Turnpike Commission to make billions of dollars in payments to PennDOT for transportation purposes beyond operation of the Turnpike itself.

According to the audit, the Commission had paid PennDOT $8.05 billion under those laws as of May 31, 2025. It remains obligated to pay another $1.6 billion through 2057, at $50 million per year.

Those obligations had enormous consequences. To make the required payments, the Commission borrowed heavily. The audit reports that the Turnpike had $14.4 billion in total debt as of May 31, 2025, compared with $11.6 billion in general obligation debt for the all of the Commonwealth’s other governmental activities.

The Commission also recorded approximately $4.38 billion in interest expense through May 2025 on debt used to finance the Act 44/89 payments to PennDOT.

There has been significant progress. The annual PennDOT obligation dropped from $450 million to $50 million beginning in fiscal year 2023, and the Commission stopped issuing debt to finance those payments after fiscal year 2022. The audit found that the Turnpike’s financial position and credit rating have improved since the Auditor General’s previous audit.

But the legacy of Act 44 remains — and Turnpike customers continue to pay for it.

The Commission itself supports eliminating the remaining $50 million annual PennDOT payment. In its response to the audit, the Turnpike said its customers have already done their fair share in funding transportation projects elsewhere and that eliminating the remaining obligation would free approximately $1.5 billion through 2057 for investment in the Turnpike system.

Toll increases aren't over

For Turnpike customers, the most visible consequence of that financial history has been years of toll increases.

Another 3.5% increase is planned for 2027, followed by annual increases of 3% from 2028 through 2055.

The Auditor General recommends that the Commission continue looking for alternative revenue sources and operating efficiencies that could reduce the need for future toll increases.

The Turnpike notes that it has worked to control the expenses it can control. In its response to the audit, the Commission reported that operating expenses have been below budget for nine consecutive years and grew at a compound annual rate of only 1.85% during the 17-year Act 44 period.

For trucking companies, however, the bottom line remains significant. A toll increase is a direct operating cost attached to moving freight through Pennsylvania — and commercial vehicles generate approximately half of the Turnpike’s toll revenue.

ORT brings Pennsylvania in line with national tolling practices — but changes individual trips

The Turnpike’s transition to Open Road Tolling represents another major change for commercial users.

ORT allows vehicles to travel at highway speeds beneath overhead gantries rather than passing through traditional toll plazas. The eastern portion of the system and Northeast Extension converted to ORT in January 2025, with statewide implementation planned for January 2027.

Along with ORT came a fundamental change in how vehicles are classified. Pennsylvania moved away from its longtime weight-based system and now classifies vehicles based on axle count and vehicle height.

There is an important reason for that change. According to the Turnpike, Pennsylvania was the last tolling system in the country still using weight-based vehicle classification. The axle-and-height system brings Pennsylvania in line with nationwide tolling practices and should make classifications more consistent and predictable for interstate carriers that encounter similar systems elsewhere.

The old system also required scales embedded in the roadway, which were costly to maintain and required lane closures when repairs were needed.

But changing the classification system and moving to standardized per-mile rates also changed what some individual trips cost.

PMTA has heard from members who have experienced substantial toll increases under the new structure. The Turnpike has emphasized that those experiences do not tell the whole story: its goal was for the transition to be revenue-neutral overall, with some trips increasing and others decreasing.

The Auditor General’s analysis illustrates that variability, although its commercial-vehicle comparison is limited to trips originating at Valley Forge and therefore should not be viewed as representative of every truck trip on the system.

For example, comparing the former Class 6 commercial vehicle with the new five-axle, high-profile, or “5H,” classification, the audit found that an E-ZPass trip from Valley Forge to Carlisle increased from $47.80 to $67.24, or 40.7%, while Valley Forge to Gettysburg Pike increased 33.8%. On the other hand, Valley Forge to Norristown decreased 15.7%, and Valley Forge to Clarks Summit decreased slightly.

The old and new classifications are not directly interchangeable, something the Auditor General acknowledges. But more than 75% of vehicles formerly classified as Class 6 moved into the new 5H category, making the comparison relevant to many commercial users.

Importantly, information the Turnpike has shared with PMTA indicates that commercial vehicles generated approximately 50% of toll revenue both before and after the transition to the new classification system. That suggests ORT has not substantially shifted the industry's overall share of Turnpike revenue, even though the effect on individual carriers and trips can be significant.

That distinction is important: systemwide revenue neutrality does not necessarily mean toll neutrality for an individual carrier, lane, or trip.

The Turnpike agreed with the Auditor General’s recommendation to continue monitoring ORT and evaluating whether the new system remains revenue-neutral. PMTA will also continue sharing member experiences with the Commission as the system moves toward full statewide implementation in 2027.

$229 million in Toll By Plate “leakage”

Perhaps one of the audit’s most striking findings involves toll revenue the Turnpike did not collect or could not bill.

For the 12 months from June 2024 through May 2025, what the Commission calls Toll By Plate “leakage” totaled approximately $229.1 million.

Of that amount, $171.5 million represented invoices customers did not pay; $3.7 million involved invoices returned as undeliverable; $33.5 million resulted from unidentified license plates; and $20.4 million involved cases in which an address could not be obtained from motor vehicle records.

Altogether, approximately $175.2 million was classified as uncollected and $54 million as unbillable.

The figure requires some context. It comes from an unaudited Commission performance report rather than its official financial statements, and the Commission cautions against directly comparing leakage figures from different years because toll rates, traffic volumes and collection methods have changed.

Nevertheless, the Commission’s audited toll bad-debt expense increased from $57.2 million in fiscal year 2021 to $140.7 million in fiscal year 2025.

For customers who consistently pay their tolls — including motor carriers — improving collection rates is an important part of ensuring that the cost of the system is shared fairly among those who use it.

PMTA supported stronger toll enforcement

Pennsylvania has already taken significant steps to address chronic toll evasion, including legislation supported by PMTA.

PMTA supported Act 112 of 2022, which strengthened the Turnpike’s ability to pursue chronic toll violators by lowering the threshold at which PennDOT can suspend a Pennsylvania vehicle registration. The threshold dropped from six unpaid violations to four and from $500 in unpaid tolls and fees to $250.

The Auditor General credited the Commission and lawmakers for progress made since the previous audit, but concluded that additional tools are still needed.

One continuing challenge is collecting from out-of-state motorists. The Commission has direct DMV lookup agreements with only a limited number of states, and the audit recommends continued efforts to establish interstate reciprocity agreements that would allow states to enforce one another’s toll violations.

The Auditor General also recommends stronger action against intentionally obscured license plates and exploring electronic delivery of toll invoices.

The Turnpike, meanwhile, says its collection efforts are producing results. It reported that more than $70 million in unpaid tolls had been recovered over the previous five years as of July 2026.

A shared interest in a financially strong Turnpike

The audit ultimately tells two stories.

The first is one of improvement. The Turnpike’s financial condition has strengthened since the annual PennDOT obligation fell from $450 million to $50 million. Its credit position has improved, it has controlled operating expenses, and it continues investing in infrastructure — including additional truck parking that directly benefits the commercial drivers who depend on the system.

The second is a reminder of the long-term consequences of the Commonwealth’s decision nearly two decades ago to use Turnpike toll revenue to fund transportation needs beyond the Turnpike itself.

Pennsylvania required the Commission to transfer billions of dollars to PennDOT. The Turnpike borrowed heavily to meet those obligations, and today's customers continue paying the resulting debt and interest through their tolls.

For PMTA, the audit reinforces the importance of fairness.

Commercial vehicles generate roughly half of the Turnpike’s toll revenue, making the trucking industry one of the system’s most important customers. PMTA has supported stronger enforcement against toll evasion and will continue to do so.

At the same time, as ORT expands statewide in 2027, PMTA will continue sharing members’ experiences with the Turnpike and closely watching whether the new toll structure remains revenue-neutral and equitable for commercial users.

Pennsylvania’s trucking industry understands that maintaining a safe, reliable Turnpike costs money. It also recognizes the benefits of moving Pennsylvania away from an outdated weight-based classification system and into alignment with national tolling practices. But after decades of helping shoulder the consequences of Act 44, the industry has a significant stake in ensuring that tolls are fair, that everyone who uses the roadway pays what they owe, and that increasingly, Turnpike toll dollars are invested in the roadway those customers are paying to use.