Published December 18, 2025
About This Audit
The Independent Auditor’s Report examines Forms MS-965 With Adjustments for Bart Township’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024. The Township’s management submits these forms following the Pennsylvania Department of Transportation’s guidelines, with an auditor expressing an opinion based on obtained evidence. The report, conducted per AICPA and Government Auditing Standards, confirms that the forms meet material requirements. The Liquid Fuels Tax Fund, allocated based on road mileage and population, supports road and bridge maintenance in municipalities. Compliance with Act 655 and submission of various reports to PennDOT is required to qualify for annual allocations. The fund balance and permissible spending are reported and monitored through the MS-965 forms. The audit ensures the correct accounting of state aid revenues from PennDOT. This is an automated summary. Please rely on the contents included in the released audit report.