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PA Department of the Auditor General

Published July 31, 2025

About This Audit

The Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of Fairview Township, Erie County, for the year 2024, confirming compliance with criteria set by the Pennsylvania Department of Transportation and accounting standards. The report, issued in July 2025, found no material weaknesses or noncompliance issues in the township’s administration of the Liquid Fuels Tax Fund. This fund receives allocations based on local road mileage and population proportion. The audit process included internal control evaluation but did not focus on expressing an opinion on these controls or compliance. Liquid Fuels Tax funds must be used only for road and bridge maintenance, with accountability ensured through mandatory submissions to the Department of Transportation. The report concluded that Fairview Township appropriately presented their financial statement per required standards set forth by legislative and Department of Transportation guidelines. The report is intended solely to assess the management of these funds within established legal frameworks. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General