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PA Department of the Auditor General

Published June 30, 2026

About This Audit

The audit of the Liquid Fuels Tax Fund of the City of Meadville reviewed the accuracy of Form MS-965 With Adjustments for the period January 1, 2024, to December 31, 2024. The audit followed attestation standards from the AICPA and Government Auditing Standards. The audit report states that the form meets the requirements set by the Pennsylvania Department of Transportation. The report also highlights the Liquid Fuels Tax Municipal Allocation Law, which funds local road maintenance based on mileage and population. Municipalities must comply with Act 655, submit required reports, and resolve issues like audits to receive funds. The report emphasizes the regulatory framework for using these funds and the procedures to manage expenditures and fund balances. It also clarifies the criteria for different expenditure categories and fund balance calculations, ensuring compliance with the transportation department policies. 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