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PA Department of the Auditor General

Published May 5, 2025

About This Audit

The independent auditor’s report examines the Liquid Fuels Tax Fund Form MS-965 for Rostraver Township, Westmoreland County, Pennsylvania, covering January 1, 2023, to December 31, 2023. The audit, performed in accordance with attestation standards, checks whether the form is presented according to the Pennsylvania Department of Transportation’s criteria and auditing standards. The auditors found that the form is accurately presented and no material weaknesses in internal controls or noncompliance issues were identified. The audit ensures that the township’s funds are spent in compliance with laws and regulations. The report’s purpose is to determine if funds are used properly, not to assess internal controls or compliance beyond this scope. The audit did not aim to express opinions on compliance or governance matters, and it confirmed no significant deficiencies exist within the reporting framework. The meticulous review affirms the integrity and compliance of the township’s report.

Pennsylvania Department
of the Auditor General