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PA Department of the Auditor General

Published June 3, 2025

About This Audit

The audit report examines the Liquid Fuels Tax Fund for the Township of Covington, Clearfield County, Pennsylvania, focusing on the period from January 1, 2020, to December 31, 2023. It assesses the accuracy of Forms MS-965 With Adjustments, which the township’s management must present according to set criteria. The audit was conducted under both the American Institute of Certified Public Accountants’ standards and Government Auditing Standards, aiming to provide reasonable assurance of adherence to stated criteria. The audit found that the Forms MS-965 are correctly presented in all material respects for the specified period. No significant deficiencies or material weaknesses in internal control were identified, nor were there any noncompliance issues with the relevant legal provisions. The primary purpose of this report is to ensure the funds are used as required by relevant laws and regulations; it is not suitable for other purposes.

Pennsylvania Department
of the Auditor General