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PA Department of the Auditor General

Published January 14, 2026

About This Audit

The independent auditor examined the Forms MS-965 with adjustments for Elizabeth Township’s Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The township management’s responsibility was to present Forms MS-965 per the criteria outlined in the report’s Background section and PennDOT’s Publication 9. The audit was done according to standards by the AICPA and the Government Auditing Standards. The auditor was tasked with assessing whether the township appropriately used and reported the Liquid Fuels Tax funds. They concluded that, in all material respects, the Forms MS-965 with adjustments accurately presented the fund’s information as required by the Pennsylvania Department of Transportation. The report aims to ensure regulatory compliance with PennDOT and is unsuitable for other purposes. The report highlights the township’s adherence to accounting standards and regulatory obligations for managing Liquid Fuels Tax Fund allocations. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General