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PA Department of the Auditor General

Published April 10, 2026

About This Audit

The audit for the Township of Bensalem’s Liquid Fuels Tax Fund examines Form MS-965 With Adjustments for the period from January 1, 2024, to December 31, 2024. The audit followed standards by the AICPA and Government Auditing Standards, providing reasonable assurance of the Form’s presentation accuracy. It includes checking for fraud, errors, and compliance with criteria set by the Pennsylvania Department of Transportation (PennDOT). The report concludes that the Form MS-965 With Adjustments is materially correct according to the specified criteria. This audit assists PennDOT in regulatory oversight, ensuring funds are used for local road maintenance as required by the law. The document also outlines the background and requirements under the Liquid Fuels Tax Municipal Allocation Law and the Pennsylvania Vehicle Code for funding allocation, with guidelines for equipment purchases exceeding permissible amounts. The report is intended solely for regulatory purposes by PennDOT. 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