Published October 23, 2025
About This Audit
The Independent Auditor’s Report for the Township of Chest, Clearfield County, Pennsylvania, examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2020, to December 31, 2024. The Forms were found to be presented in accordance with criteria set forth by the Department of Transportation’s Publication 9. The audit verifies compliance with the American Institute of Certified Public Accountants’ attestation standards and Government Auditing Standards. The Liquid Fuels Tax Fund, governed by Pennsylvania legislation, allocates funds to municipalities primarily for road and bridge maintenance. Each municipality’s allocation is based on local road mileage and population proportions. The audit ensures integrity in reporting and fund expenditures, requiring municipalities to adhere to guidelines such as the correct administration of funds and reporting obligations, known as Form MS-965. These reports ensure that municipalities comply with legal obligations and Department of Transportation regulations. This is an automated summary. Please rely on the contents included in the released audit report.