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AuditsAudit Category: Liquid Fuels Tax Fund

January 8, 2026

Township of Williams – Dauphin County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit of the Township of Williams, Dauphin County examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for 2024. The audit, conducted per attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards, confirms that Form MS-965 is presented materially in accordance with specified criteria. The Liquid […]

January 8, 2026

Borough of Wellersburg – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The audit for the Borough of Wellersburg, Somerset County, Pennsylvania, examined the Liquid Fuels Tax Fund Forms MS-965 with adjustments for January 1, 2021, to December 31, 2024. The audit revealed two issues: the borough spent $12,585 in 2023 without maintaining documentation for price quotations, and allocations for 2022, 2023, and 2024 were received late, […]

January 8, 2026

Township of Stewardson – Potter County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

The audit examined the Liquid Fuels Tax Fund of Stewardson Township, Potter County, Pennsylvania, for the period from January 1, 2020, to December 31, 2024. The report indicates that the Forms MS-965 With Adjustments present the required information accurately. The audit states two findings: related party transactions and idle funds in a noninterest-bearing account. The […]

January 8, 2026

Township of Pine – Crawford County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit examines Form MS-965 With Adjustments for the Township of Pine’s Liquid Fuels Tax Fund for the year 2024. The audit report states that the form accurately represents the required information. The Liquid Fuels Tax Municipal Allocation Law provides municipalities with an annual allocation of liquid fuels taxes for road maintenance based on road […]

January 8, 2026

Borough of Mahanoy City – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit examined the Liquid Fuels Tax Fund for the Borough of Mahanoy City, Schuylkill County, for January 1, 2023, to December 31, 2024. The audit found the forms accurately present the required information in compliance with the Pennsylvania Department of Transportation’s criteria. The only noted issue was a Late Receipt Of Allocation. No significant […]

January 8, 2026

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

The audit examined the Forms MS-965 With Adjustments for Fermanagh Township’s Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit report states that documentation for price quotations on a 2023 expenditure of $16,340 for stone hauling was unavailable. While the forms are presented according to regulatory criteria, except for the […]

January 8, 2026

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

The audit examines the Forms MS-965 With Adjustments for the Township of Colebrookdale’s Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit concludes that the Forms MS-965 With Adjustments present the required information accurately for the specified period. The report aims to assist the Pennsylvania Department of Transportation in regulatory […]

January 8, 2026

Township of Chatham – Tioga County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2023

The audit for the Township of Chatham, Tioga County, Pennsylvania, evaluates the Liquid Fuels Tax Fund for the period from January 1, 2019, to December 31, 2023. The review of Forms MS-965 With Adjustments found the forms to fairly present information in line with established standards. Although no material weaknesses in internal controls were identified, […]

January 8, 2026

Blair County – Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund and County Fee for Local Use Fund for the Period January 1, 2021 to December 31, 2024

The audit examined Blair County’s management of the Liquid Fuels Tax Fund, Act 44, Act 89 Tax Funds, and County Fee for Local Use Fund for 2021 to 2024. The report acknowledges that the auditor identified a potential issue with unencumbered balances exceeding receipts for the Liquid Fuels Tax Fund, which could lead to disbursement […]

January 6, 2026

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

The audit examines Forms MS-965 With Adjustments for Yardley Borough’s Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The Borough’s management is responsible for presenting these forms in line with criteria from the Pennsylvania Department of Transportation (PennDOT). The auditor conducted the examination following standards by the American Institute of Certified […]

AuditsAudit Category: Liquid Fuels Tax Fund

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General