Published July 31, 2025
About This Audit
The independent auditor examined the Liquid Fuels Tax Fund forms (MS-965 With Adjustments) for the Township of Shaler, Allegheny County, from January 1, 2022, to December 31, 2023. The forms were assessed based on the criteria outlined by the Pennsylvania Department of Transportation and relevant standards. The auditor found no material weaknesses in internal controls but noted a noncompliance issue regarding retroactive expenditures. The audit’s purpose is to ensure funds are used according to legal and regulatory standards, specifically for municipal road maintenance. The Department of Transportation’s Publication 9 governs fund administration, and compliance facilitates annual fund allocation. If noncompliance occurs, municipalities may face funding delays until issues are resolved. The completed audit provided the necessary assurances on fund use but was not focused on producing an opinion on internal controls or compliance. Any identified deficiencies were not considered material weaknesses, although some may not have been discovered. This is an automated summary. Please rely on the contents included in the released audit report.