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PA Department of the Auditor General

Published September 19, 2025

About This Audit

The Independent Auditor’s Report examines Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of Springfield Township, Mercer County, for 2024. Township management is responsible for form accuracy, while the auditors express an opinion based on examination according to standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors ensure that the form meets criteria established by the Pennsylvania Department of Transportation (PennDOT). They found the form correctly presented material aspects according to specified criteria. The purpose of this report is to aid PennDOT in regulatory duties. Further, the report outlines Background and basis for the Liquid Fuels Tax Fund allocation, management, and compliance requirements for municipalities, emphasizing the need for accurate documentation and fund usage. Mismanagement can lead to withheld allocations. The township’s financial reporting and asset management are outlined according to PennDOT standards and legislation. 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