Published April 9, 2026
About This Audit
The audit reviewed Form MS-965, with adjustments, for Sheffield Township’s Liquid Fuels Tax Fund, from January 1 to December 31, 2024. The audit followed standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit found the forms presented correctly per criteria outlined in the report and PennDOT’s Publication 9. The report aids PennDOT in regulating municipalities’ fund use, guided by the Liquid Fuels Tax Municipal Allocation Law, primarily for local roads and bridges. Funding distribution depends on local road mileage and population factors. To receive funds, municipalities must comply with reporting and financial practices as defined by respective regulations, ensuring proper fund utilization and accounting. This is an automated summary. Please rely on the contents included in the released audit report.