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PA Department of the Auditor General

Borough of Wilkinsburg – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit for the Borough of Wilkinsburg’s Liquid Fuels Tax Fund, covering the period from January 1, 2023, to December 31, 2024, reviewed the Forms MS-965 With Adjustments. The audit was conducted according to the American Institute of Certified Public Accountants’ standards and Government Auditing Standards. The forms were found to be presented accurately according […]

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Borough of West Conshohocken – Montgomery County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit reviewed the Form MS-965 with Adjustments of the Borough of West Conshohocken’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024. The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit noted that the Borough did not reimburse $188,461.85 […]

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Township of Upper Macungie – Lehigh County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit reviewed the Liquid Fuels Tax Fund of Upper Macungie Township for January 1, 2023, to December 31, 2024. The audit revealed issues such as unauthorized retroactive expenditures and project approvals unacquired from the Department of Transportation. Despite these findings, the Form MS-965, with adjustments, are largely compliant with Pennsylvania Department of Transportation’s requirements. […]

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Township of Union – Adams County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit reviewed Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Union, Adams County, from January 1, 2023, to December 31, 2024. The audit assessed the forms based on the Pennsylvania Department of Transportation’s criteria and found that they meet the requirements. The report was conducted following Government Auditing […]

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Borough of Strattanville – Clarion County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The audit for the Borough of Strattanville’s Liquid Fuels Tax Fund, covering January 1, 2022, to December 31, 2024, reviewed Forms MS-965 With Adjustments in accordance with standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit confirmed that the forms were presented accurately in all material respects, as per […]

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Borough of Shippensburg – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

A compliance audit of the Liquid Fuels Tax Fund for the Borough of Shippensburg, Cumberland County, Pennsylvania, covering January 1, 2023, to December 31, 2024, was conducted as per 75 Pa.C.S. § 9010. The audit aimed to assess adherence to the Pennsylvania Department of Transportation’s criteria regarding fund management. The procedures included reviewing MS-965 forms, […]

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Borough of Petrolia – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit reviewed the Borough of Petrolia’s Form MS-965 With Adjustments related to the Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2024. The audit, adhering to established standards, evaluated this form under the guidelines specified by the Pennsylvania Department of Transportation. The audit involved assessing the risk of material misstatements and […]

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Borough of New Berlin – Union County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The Borough of New Berlin in Union County, Pennsylvania underwent an audit of its Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024. This audit, conducted according to standards from the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to ensure financial compliance with the Pennsylvania Department […]

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Borough of Narberth – Montgomery County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit reviewed the Borough of Narberth’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024, assessing the accuracy of Form MS-965 in line with Pennsylvania Department of Transportation guidelines. The audit, adhering to American Institute of Certified Public Accountants and Government Auditing Standards, found the form generally compliant, except […]

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Township of Lower Alsace – Berks County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit reviewed the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund in the Township of Lower Alsace, Berks County ford the period from January 1, 2023, to December 31, 2024, to ensure compliance with criteria outlined in the Background section and the Pennsylvania Department of Transportation’s Publication 9. The audit adhered to […]

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