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PA Department of the Auditor General

Published October 6, 2026

About This Audit

An audit of the Liquid Fuels Tax Fund for the Township of Bell, Westmoreland County, was conducted for the period January 1 to December 31, 2025. The objective was to determine compliance with criteria set by the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 for receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Key procedures included reviewing the township’s Form MS-965, examining municipal records, and testing expenditures, which accounted for nearly all of the fund’s spending during the period. The audit concluded that the township complied with the relevant criteria. 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