AuditsAudit Category: Liquid Fuels Tax Fund

April 8, 2026

Township of Sergeant – McKean County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The audit for the Township of Sergeant, McKean County, Pennsylvania, reviewed Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2024. The examination, conducted following standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to ensure the accuracy of the presented […]

April 8, 2026

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

The audit reviewed Forms MS-965 With Adjustments for Perry Township’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2024, in accordance with established attestation standards. The audit identified issues including purchases from non-awarded vendors, duplicate invoice payments, and late receipt of allocations. The forms were presented accurately in all material respects, and […]

April 8, 2026

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

The audit reviewed the Township of Mill Creek, Lycoming County, Pennsylvania’s Liquid Fuels Tax Fund forms (MS-965 With Adjustments) for the period from January 1, 2023, to December 31, 2024. The audit was conducted following standards by the American Institute of Certified Public Accountants and the Government Auditing Standards. It involved assessing risks of material […]

April 7, 2026

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

The compliance audit of the Liquid Fuels Tax Fund for the Township of Fairfield, Lycoming County, Pennsylvania, was conducted for the period from January 1, 2023, to December 31, 2024, and followed the criteria set by the Pennsylvania Department of Transportation’s Publication 9. The audit aimed to evaluate the municipality’s adherence to guidelines on the […]

April 7, 2026

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

This audit reviewed the Township of Ceres’ Liquid Fuels Tax Fund Forms MS-965 With Adjustments for January 1, 2019, to December 31, 2023. The audit, which ensures compliance with Pennsylvania Department of Transportation (PennDOT) criteria, found several issues. Four main findings were noncompliance with advertising and bidding requirements, related party transactions, unapproved expenditures, and exceeding […]

April 7, 2026

Township of Armstrong – Indiana 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 Township of Armstrong’s Liquid Fuels Tax Fund, from January 1, 2023, to December 31, 2024. Conducted per the standards of the American Institute of Certified Public Accountants, the audit aimed to ensure these forms align with the criteria set by the Pennsylvania Department of Transportation’s […]

April 6, 2026

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

The audit reviewed the Township of Straban’s Forms MS-965 With Adjustments for its Liquid Fuels Tax Fund, from January 1, 2023, through December 31, 2024. The audit was conducted according to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards and ensured the Forms MS-965 accurately reflected criteria from the […]

April 6, 2026

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

An audit of the Liquid Fuels Tax Fund of Perry Township, Mercer County, Pennsylvania, for the period January 1, 2024, to December 31, 2024, was conducted to assess compliance with PennDOT’s Publication 9 criteria regarding fund receipt, expenditure, and reporting. The audit involved examining and comparing municipal records, reviewing transactions of $117,523.25, testing internal controls, […]

April 6, 2026

Borough of New Paris – Bedford County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit reviewed the Liquid Fuels Tax Fund Forms MS-965 for the Borough of New Paris, Bedford County, from January 1, 2023, to December 31, 2024. The borough’s management was responsible for presenting the forms in compliance with specific criteria. The audit was conducted according to government and CPA standards. A significant finding was the […]

April 6, 2026

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

The compliance audit of the Liquid Fuels Tax Fund for the Township of Mill Creek, Mercer County, covered the period from January 1, 2024, to December 31, 2024. It aimed to assess the municipality’s adherence to the Pennsylvania Department of Transportation’s (PennDOT) criteria on managing Liquid Fuels Tax Funds. The audit procedures included reviewing Form […]

AuditsAudit Category: Liquid Fuels Tax Fund

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General