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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 Cromwell, Huntingdon County, Pennsylvania, examines the Liquid Fuels Tax Fund forms (MS-965) for the period from January 1, 2022, to December 31, 2023. The audit evaluates the municipality’s compliance with the criteria established by the Department of Transportation’s Publication 9 and the Liquid Fuels Tax Municipal Allocation Law. The audit follows the American Institute of Certified Public Accountants and Government Auditing Standards to ensure all material respects align with the criteria. The audit found no material weaknesses in internal controls nor noncompliance with laws affecting the MS-965 forms, except for a noted recurrent issue of late receipt of allocations. The report emphasizes the ethical obligation for auditor independence and its purpose to ensure funds are spent according to relevant regulations. The findings ultimately reveal that except for the noted issue, the financial representations are materially accurate. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General