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PA Department of the Auditor General

Published December 22, 2025

About This Audit

An audit examined the Forms MS-965 With Adjustments for the Township of Plainfield’s Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor found that the forms were presented accurately according to Pennsylvania’s Department of Transportation criteria. Despite not disclosing any significant deficiencies or fraud requiring reporting, a notable finding was the late receipt of allocation. The Liquid Fuels Tax funds are allocated to municipalities for road maintenance based on their road mileage and population. The audit confirmed adherence to the guidelines specified in the Department of Transportation’s Publication 9, ensuring that municipalities meet their reporting and financial responsibilities for fund allocation. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General