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PA Department of the Auditor General

Published September 24, 2025

About This Audit

The independent auditor’s report covers an examination of the Liquid Fuels Tax Fund for the Township of French Creek, Mercer County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. The report evaluates the Form MS-965 With Adjustments, asserting it is presented in accordance with the criteria outlined in the background section and the Pennsylvania Department of Transportation’s Publication 9. Despite finding no material issues under Government Auditing Standards, a non-permissible expenditure was noted. The Liquid Fuels Tax Fund aids municipalities in the maintenance of roads and bridges, with allocations based on local road mileage and population. Municipalities must comply with annual reporting, permissible fund usage, and resolution of discrepancies to receive allocations. This report is specifically for regulatory purposes outlined by the Department of Transportation and not for any other purpose. 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