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PA Department of the Auditor General

Published December 5, 2025

About This Audit

The Independent Auditor’s Report for the Township of South Heidelberg’s Liquid Fuels Tax Fund examines the Forms MS-965 with Adjustments for January 1, 2023, to December 31, 2024. The township’s management is responsible for preparing these forms under Pennsylvania Department of Transportation criteria. The examination follows standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors concluded that the Forms MS-965 are presented accurately. The report includes a finding of a late allocation receipt but notes no significant deficiencies in internal control. 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