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PA Department of the Auditor General

Published February 25, 2026

About This Audit

An audit was conducted on the Liquid Fuels Tax Fund of Quemahoning Township, Somerset County, for January 1, 2023, to December 31, 2024. The audit assessed the accuracy of Forms MS-965 With Adjustments in accordance with the criteria set by the Pennsylvania Department of Transportation (PennDOT). Conducted under American Institute of Certified Public Accountants and Government Auditing Standards, the audit found the forms to be correctly presented and identified no major compliance issues. However, a finding of non-permissible expenditures was noted. The Township is reminded of the guidelines in PennDOT’s Publication 9 for proper allocation and use of funds. The report is aimed to assist PennDOT in its regulatory functions, based on the state’s Liquid Fuels Tax Municipal Allocation Law. The audit emphasized maintaining ethical standards and providing transparency in fund management. 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