Skip to content
PA Department of the Auditor General

Published October 17, 2025

About This Audit

The Independent Auditor’s Report on the Township of Bell’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, examined compliance with the Pennsylvania Department of Transportation’s requirements. The auditors found the Forms MS-965 generally complied with criteria, aside from improper bookkeeping regarding $3,518.31 in 2023 and $7,430.22 in 2024 for bulk fuel purchases. These expenditures lacked sufficient dispensation records. The examination adhered to American Institute of Certified Public Accountants and Government Auditing Standards. The report noted a significant deficiency due to this incomplete record-keeping, highlighting the township’s failure to maintain fuel dispensation records as required. The report aimed to assist the Pennsylvania Department of Transportation in monitoring municipal compliance with funding use regulations. The report serves a specific regulatory purpose and is not intended for other applications. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General