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PA Department of the Auditor General

Published September 18, 2025

About This Audit

The auditor’s report examines the Forms MS-965 for the Liquid Fuels Tax Fund of the Township of Center, Greene County, from January 1, 2023, to December 31, 2024. The report, addressed to Secretary Michael Carroll of the Pennsylvania Department of Transportation, determines compliance with the prescribed criteria and standards. The examination was conducted according to attestation standards and government auditing standards. The auditor found the forms to be materially accurate according to the specified criteria but did not express opinions on internal controls or compliance matters; no significant issues were identified. The report clarifies the Liquid Fuels Tax Fund’s management and allocation under Pennsylvania law, highlighting criteria such as significant and minor equipment purchases, fund balances, and state allocations. The purpose is to verify proper usage of the Liquid Fuels Tax Fund as per state laws and regulations, ensuring government accountability and financial transparency. 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