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PA Department of the Auditor General

Published October 30, 2025

About This Audit

The independent auditor’s report evaluates the Liquid Fuels Tax Fund for the Township of Terry, Bradford County, Pennsylvania, covering January 1, 2022, to December 31, 2024. Conducted in accordance with AICPA and Government Auditing Standards, the examination aimed to ensure that Form MS-965 with Adjustments met the criteria by the Pennsylvania Department of Transportation (PennDOT). The audit confirmed the forms were presented accurately as required. The Liquid Fuels Tax Fund provides allocations for road maintenance, based on municipality road mileage and population. Reports are submitted annually, with strict compliance requirements influencing fund allocation. The fund requires adherence to Act 655, including deposit and spending rules, and municipalities must resolve discrepancies to maintain allocations. The report’s purpose is to aid PennDOT’s regulatory responsibilities. 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