AuditsAudit Type: Attestation Engagement

September 11, 2025

Township of South Centre – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The independent auditor’s report examines the Liquid Fuels Tax Fund for the Township of South Centre in Columbia County, Pennsylvania, covering January 1, 2023, to December 31, 2024. The management is tasked with presenting the Forms MS-965 according to criteria outlined by the Department of Transportation. The examination verified whether these forms are in compliance […]

September 11, 2025

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

The Independent Auditor’s Report evaluates the Township of Shenango’s Liquid Fuels Tax Fund for the period of January 1, 2023, to December 31, 2024, examining Forms MS-965 With Adjustments. The auditor’s responsibility is to express an opinion on these forms based on an examination in accordance with standards by the American Institute of Certified Public […]

September 11, 2025

City of Shamokin – Northumberland County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

The Independent Auditor’s Report for the City of Shamokin’s Liquid Fuels Tax Fund, spanning January 1, 2020, to December 31, 2024, contains an examination in accordance with established attestation standards. The report discloses that certain financial discrepancies were noted, such as a duplicate invoice payment ($1,611.33) in 2024, over-expenditure of funds ($21,457.19) in 2021, and […]

September 11, 2025

Borough of Rose Valley – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Independent Auditor’s Report for the Borough of Rose Valley, Delaware County, Pennsylvania, details an examination of Forms MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The municipality is responsible for presenting these forms in line with criteria set by the Department […]

September 11, 2025

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

The independent auditor examined Forms MS-965 With Adjustments for Roseto’s Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2024. The audit assessed compliance with Pennsylvania Department of Transportation (PennDOT) standards and American Institute of Certified Public Accountants guidelines. The municipality is responsible for managing the funds, used for maintaining streets, […]

September 11, 2025

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

The Independent Auditor’s Report for the Borough of Rockledge, Montgomery County, provides an examination of the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund for the period between January 1, 2023, and December 31, 2024. The report adheres to attestation standards set forth by the American Institute of Certified Public Accountants and Government […]

September 11, 2025

Borough of Mount Carmel – Northumberland County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

The independent auditor’s report for the Borough of Mount Carmel’s Liquid Fuels Tax Fund covered the period from January 1, 2020, to December 31, 2024. The audit, conducted according to AICPA and Government Auditing Standards, evaluated the accuracy of Forms MS-965 with adjustments based on criteria from Pennsylvania’s Department of Transportation guidelines. Significant findings included […]

September 11, 2025

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

The independent auditor’s report for the Township of Morris, Washington County, Pennsylvania, outlines the examination of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund covering January 1, 2023, to December 31, 2024. The report, prepared by Auditor General Timothy L. DeFoor, evaluates compliance with the criteria outlined by the Department of Transportation’s Publication […]

September 11, 2025

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

The Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Borough of Middletown’s Liquid Fuels Tax Fund from January 1, 2024, to December 31, 2024. The municipality’s management is responsible for this presentation, aligned with criteria set in the report’s Background section and Department of Transportation’s Publication 9. Conducted under standards by the […]

September 11, 2025

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

An independent auditor’s report for the Borough of McSherrystown’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, was conducted. The borough’s management is responsible for the Forms MS-965, adjusted as needed, following criteria specified by the Department of Transportation’s Publication 9. The auditor expressed a qualified opinion, noting minor noncompliance with […]

AuditsAudit Type: Attestation Engagement

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General