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PA Department of the Auditor General

Published September 11, 2025

About This Audit

The independent auditor’s report examines the Liquid Fuels Tax Fund for the Township of South Centre in Columbia County, Pennsylvania, covering January 1, 2023, to December 31, 2024. The management is tasked with presenting the Forms MS-965 according to criteria outlined by the Department of Transportation. The examination verified whether these forms are in compliance with required standards and determined that they conform to the necessary criteria. The report emphasizes that the Liquid Fuels Tax Fund receives allocations based on local road mileage and population, supporting the maintenance of roads and bridges. The fund’s management includes monitoring compliance with Act 655 and related statutes. Additionally, the procedures ensure financial responsibilities are met to continue receiving allocations. This examination confirms that the Forms MS-965 With Adjustments accurately convey the fund’s financial activities according to the Pennsylvania Department of Transportation’s standards. This report aids the Transportation Department in fulfilling its regulatory obligations. 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