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PA Department of the Auditor General

Published February 25, 2026

About This Audit

The audit for the Township of Exeter’s Liquid Fuels Tax Fund covered the period from January 1, 2024, to December 31, 2024. Conducted in accordance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, the examination aimed to provide reasonable assurance that Form MS-965, with adjustments, met specified criteria. The report concluded that Form MS-965 was presented fairly in all material respects according to Pennsylvania Department of Transportation guidelines. However, a recurring issue was noted: duplicate payment of invoices. The Liquid Fuels Tax Municipal Allocation Law facilitates the allocation of liquid fuels taxes to municipalities for roadway maintenance, based on road mileage and population. Compliance with regulations is necessary to receive funds, and discrepancies may block allocations. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General