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PA Department of the Auditor General

Published February 10, 2026

About This Audit

The audit for the Township of Salem, Westmoreland County examined the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for January 1, 2023, to December 31, 2024. The audit found that the presented forms comply with the Pennsylvania Department of Transportation’s criteria. The Liquid Fuels Tax Fund allocates revenues to municipalities for road and bridge maintenance, with allocations based half on road mileage and half on population. Funds are managed under strict guidelines, and municipalities must comply with various submission and compliance requirements to receive allocations. The report primarily aims to assist the Pennsylvania Department of Transportation in regulatory functions and is not suitable for other purposes. The audit confirms the accuracy of the Township’s management of the Liquid Fuels Tax Fund. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General