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PA Department of the Auditor General

Published September 18, 2025

About This Audit

The independent auditor’s report for the Township of Adams, Cambria County, Pennsylvania, evaluated the Liquid Fuels Tax Fund Forms MS-965 with adjustments for the period January 1, 2023, to December 31, 2024. The municipality’s management is responsible for preparing these forms according to the Pennsylvania Department of Transportation’s criteria. The audit found that the forms are materially presented according to the required standards. The audit followed American Institute of Certified Public Accountants and Government Auditing Standards, assessing risks and examining compliance with laws and regulations. No material weaknesses in internal control or noncompliance issues were identified. The report aims to ensure the fund’s proper use for local infrastructure like roads and bridges. The report also provides background on the legal and administrative requirements for managing and reporting the Liquid Fuels Tax Fund. The audit affirms the fund’s management aligns with legal standards. 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