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PA Department of the Auditor General

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

The compliance audit of the Borough of Irwin’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2024, aimed to verify adherence to the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 guidelines. The audit involved several procedures, including validation against the municipality’s Form MS-965 and a detailed examination of expenditure transactions totaling $441,341.79. […]

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

The audit reviewed the Liquid Fuels Tax Fund for the Township of Hanover, Luzerne County, Pennsylvania for the period January 1, 2024, to December 31, 2024. The township’s management is responsible for presenting the Form MS-965 in line with the specified criteria. The audit followed standards established by the American Institute of Certified Public Accountants […]

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Borough of Green Tree – Allegheny 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 Borough of Green Tree’s Liquid Fuels Tax Fund, from January 1, 2023, to December 31, 2024. The audit, conducted in accordance with attestation standards and Government Auditing Standards, aims to ensure compliance with the criteria described in the report’s Background section and the Pennsylvania Department […]

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

The audit of the Borough of Ellsworth, Washington County, Pennsylvania, evaluated the Form MS-965 With Adjustments concerning their Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024. The audit followed standards from the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring that the Form MS-965 accurately presented […]

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

The compliance audit of East Marlborough Township’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024, was conducted according to PennDOT’s criteria. The objective was to ensure adherence to procedures for handling Liquid Fuels Tax funds as outlined in Publication 9. The audit involved reviewing the township’s MS-965 form from […]

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

The compliance audit conducted on the Liquid Fuels Tax Fund of Cascade Township, Lycoming County, Pennsylvania, evaluated the municipality’s adherence to the criteria outlined in PennDOT’s Publication 9. This audit, covering January 1, 2023, to December 31, 2024, aimed to determine compliance with the management of Liquid Fuels Tax Fund expenditures, deposits, and reporting. The […]

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

The audit reviewed the Liquid Fuels Tax Fund of the Township of Buffalo, Washington County, for the period January 1, 2024, to December 31, 2024. The audit examined Form MS-965 with Adjustments and was conducted according to attestation standards by AICPA and Government Auditing Standards. The audit confirmed that the form appropriately presents the required […]

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

A compliance audit was conducted for the Borough of Alburtis, Lehigh County, Pennsylvania’s use of the Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024. The audit aimed to assess if the borough adhered to the Pennsylvania Department of Transportation’s Publication 9 guidelines regarding the handling and reporting of Liquid […]

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

An audit was conducted on the Township of West Pennsboro’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024, to assess compliance with the Pennsylvania Department of Transportation’s (PennDOT) criteria as outlined in Publication 9. The procedures included reviewing the submission of Form MS-965, examining internal control compliance, testing expenditures […]

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

The compliance audit of the Township of Upper Burrell’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2024, was conducted to verify compliance with criteria outlined in PennDOT’s Publication 9. Audit procedures included examining Form MS-965 submissions, reviewing supporting documentation for expenditures, and ensuring timely deposits of state aid. An adjustment to […]

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