AuditsAudit Category: Liquid Fuels Tax Fund

March 13, 2026

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

The audit examined Forms MS-965 for the Liquid Fuels Tax Fund of Arona Borough, Westmoreland County, covering January 1, 2023, to December 31, 2024. The audit was conducted according to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The forms, with adjustments, accurately presented the required information as per […]

March 13, 2026

Township of Annin – McKean 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 the Liquid Fuels Tax Fund of the Township of Annin, McKean County, covering the period January 1, 2023, to December 31, 2024. The forms are evaluated against criteria set by the Pennsylvania Department of Transportation (PennDOT) and its Publication 9. The audit is conducted according to […]

March 12, 2026

Borough of Jackson Center – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Borough of Jackson Center’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024, to assess adherence to PennDOT’s Publication 9 criteria regarding the receipt, expenditure, and reporting of funds. Procedures included reviewing Form MS-965 through PennDOT’s dotGrants system, verifying internal controls, and testing […]

March 12, 2026

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

The compliance audit of the Township of Gray in Greene County, Pennsylvania, assessed the use and management of Liquid Fuels Tax Fund money for the period January 1, 2024, to December 31, 2024. The audit evaluated the township’s compliance with the Pennsylvania Department of Transportation’s criteria regarding fund receipt, expenditure, and reporting. Key audit procedures […]

March 10, 2026

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

The auditor conducted an examination of the Forms MS-965 With Adjustments for the Township of Washington’s Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. It assessed whether the forms were presented in alignment with […]

March 10, 2026

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

The audit for the Township of Union’s Liquid Fuels Tax Fund examined the Form MS-965 with Adjustments for the period January 1, 2024, to December 31, 2024. The report adheres to attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit confirms that the Form MS-965 is materially accurate […]

March 10, 2026

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

The audit was conducted on the Borough of Saint Petersburg’s Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2024, in accordance with standards by the American Institute of Certified Public Accountants. The audit focused on whether the Forms MS-965 with Adjustments were presented according to the criteria outlined by the Pennsylvania Department […]

March 10, 2026

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

The audit for the Borough of Smithton, Westmoreland County, reviewed the Forms MS-965 With Adjustments for their Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The audit followed American Institute of Certified Public Accountants standards, ensuring the forms are materially accurate. The report concludes that the forms appropriately present the required […]

March 10, 2026

Township of Muncy Creek – Lycoming County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit examined the Liquid Fuels Tax Fund of McHenry Township, Lycoming County, for January 1, 2023, to December 31, 2024. The audit, following American Institute of Certified Public Accountants and Government Auditing Standards, finds the township’s financial reports, Forms MS-965 With Adjustments, generally accurate but notes an issue: $7,475 was improperly spent from the […]

March 10, 2026

Township of McHenry – Lycoming 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 the Liquid Fuels Tax Fund of McHenry Township, from January 1, 2023, to December 31, 2024. The responsibility lies with the township’s management to present these forms per established criteria. The audit followed attestation standards by AICPA and Government Auditing Standards. The audit revealed that $7,475 […]

AuditsAudit Category: Liquid Fuels Tax Fund

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General