Published September 24, 2025
About This Audit
The independent auditor’s report for the Township of Southwest, Warren County, Pennsylvania, examines the Liquid Fuels Tax Fund’s Forms MS-965 With Adjustments for the period from January 1, 2021, to December 31, 2024. The township’s management is responsible for presenting these forms according to specific criteria, while the auditor’s responsibility is to express an opinion based on the examination. The examination followed attestation standards and aimed to ensure the forms were materially accurate. The auditor found that the forms presented the required information, except for a timing issue with the management representation letter. No significant deficiencies or compliance issues were identified, although a late receipt of allocation was noted. The report assists the Pennsylvania Department of Transportation with oversight compliance and is not intended for other uses. This is an automated summary. Please rely on the contents included in the released audit report.