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PA Department of the Auditor General

Published January 14, 2026

About This Audit

The Independent Auditor’s Report for the Township of Forks’ Liquid Fuels Tax Fund, covering January 1, 2024 to December 31, 2024, was conducted following standards by the AICPA and Government Auditing Standards. The report ensures Form MS-965 with adjustments is prepared per the Department of Transportation’s criteria. The Liquid Fuels Tax Municipal Allocation Law provides annual fuel tax allocations to municipalities for infrastructure maintenance, based on local road mileage and population. The report evaluates compliance with this law, addressing fund balance, expenditure limits, and equipment purchase regulations, underlining that expenditure on equipment should not exceed 20% of the yearly Liquid Fuels Fund allocation. The audit concludes that Forks Township’s Form MS-965 accurately reflects the required criteria. The auditor also appreciates the cooperation extended by the Township during the examination. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General