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PA Department of the Auditor General

Published May 21, 2025

About This Audit

The Independent Auditor’s report for the Liquid Fuels Tax Fund of the Township of Marion, Centre County, Pennsylvania, covers the period from January 1, 2023, to December 31, 2023. The audit was conducted following standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. It assessed whether Form MS-965 With Adjustments was presented in compliance with the Pennsylvania Department of Transportation’s criteria. The auditors reported no material weaknesses in internal control and no significant noncompliance issues, although a late receipt of allocation was noted. The fund is distributed based on local road mileage and population, and the funds must be used for road maintenance. The auditors emphasized the importance of accurate reporting and compliance with relevant laws to continue receiving these funds. This report ensures the proper use of allocated Liquid Fuels Tax money by the municipality.

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Pennsylvania Department
of the Auditor General