Published September 11, 2025
About This Audit
An independent auditor’s report was conducted on the Township of Clay’s Liquid Fuels Tax Fund in Butler County, Pennsylvania, covering the period from January 1, 2022, to December 31, 2024. The audit examined Forms MS-965 With Adjustments, adhering to standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The report concluded that the forms are accurately presented per criteria described in the report and the Pennsylvania Department of Transportation’s Publication 9. The report aims to assist the Pennsylvania Department of Transportation in adhering to legal and regulatory oversight functions related to the Liquid Fuels Tax. The audit’s purpose is specific to this regulatory scope and is not intended for other uses. The financial activities of the Township of Clay are processed separately to account for state-aided revenue, mainly for local road and bridge repairs and construction. This is an automated summary. Please rely on the contents included in the released audit report.