Published December 21, 2025
About This Audit
The report examines the Liquid Fuels Tax Fund for Horton’s Township, Elk County, Pennsylvania, from January 1, 2023, to December 31, 2024. The audit assesses Forms MS-965 With Adjustments, prepared under Town management guidance and Transportation Department protocols. Auditors provided an opinion based on evidence gathered in line with Government Auditing Standards. The examined forms align materially with Pennsylvania’s Department of Transportation requirements. The report, focusing solely on regulatory needs related to such funds, is not for other purposes. Key audit components include verifying fund allocations calculated using local road mileage and population proportions, resolving discrepancies promptly, and adhering to stipulated procedures under Act 655. For equipment purchases, expenditures must not exceed carried-forward balances plus a percentage of fund allocations. The audit underscores adherence to governmental fund management and allocated use for infrastructure upkeep. This is an automated summary. Please rely on the contents included in the released audit report.