AuditsAudit Type: Attestation Engagement

May 22, 2025

Township of Gaines – Tioga County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

An independent audit was conducted on the Liquid Fuels Tax Fund of Gaines Township, Tioga County, Pennsylvania, covering January 1, 2021, to December 31, 2023. The Township management is responsible for the correct presentation of Forms MS-965 with adjustments based on criteria from the Department of Transportation. The auditors assessed the forms for material accuracy […]

May 22, 2025

Township of Henry Clay – Fayette County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor examined the Form MS-965 for the Liquid Fuels Tax Fund of the Township of Henry Clay for 2023, as prepared by township management in accordance with specified criteria. The audit identified several findings: undocumented credit card expenditures of $556.77, an excess transfer of $8,387.00 to the General Fund beyond permissible limits, and […]

May 22, 2025

Township of Hopewell – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The audit report examines the Township of Hopewell’s Liquid Fuels Tax Fund for the period between January 1, 2022, and December 31, 2023. The township’s management is responsible for presenting the Forms MS-965 with adjustments, which are governed by criteria from the Pennsylvania Department of Transportation’s Publication 9. The audit, conducted under American Institute of […]

May 22, 2025

Township of Howe – Perry County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

An independent auditor conducted an examination of the Liquid Fuels Tax Fund for the Township of Howe, Perry County, Pennsylvania, for 2023. The Form MS-965, adjusted accordingly, was reviewed in line with standards from the AICPA and Government Auditing Standards. The auditor’s role was to determine if the form was presented correctly and materially follows […]

May 22, 2025

City of Jeannette – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Liquid Fuels Tax Fund of the City of Jeannette for 2023 was conducted following Pennsylvania Department of Transportation protocols. The audit aimed to express an opinion on the accuracy of Form MS-965 but was limited by management’s failure to provide necessary representations, preventing an opinion from being expressed. The […]

May 22, 2025

Borough of Laurel Run – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report concerns the Liquid Fuels Tax Fund of the Borough of Laurel Run, Luzerne County, Pennsylvania, for 2023. The report examines the Form MS-965 With Adjustments, prepared by the municipality and based on the Pennsylvania Department of Transportation’s criteria. The auditor conducted the examination under standards by the American Institute of Certified […]

May 22, 2025

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

The independent auditor’s report examined the Liquid Fuels Tax Fund Forms MS-965 for the Borough of Millerstown, Perry County, Pennsylvania, covering January 1, 2023, to December 31, 2024. Management is responsible for the presentation of these forms, while the auditor’s duty is to provide an opinion on their accuracy based on examination standards by the […]

May 22, 2025

Township of North Strabane – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Township of North Strabane examined Forms MS-965 for the Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2023. The examination, done in accordance with standards from the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to ensure these forms were […]

May 22, 2025

Borough of North Belle Vernon – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor conducted an examination of the Borough of North Belle Vernon’s Liquid Fuels Tax Fund for the period of January 1, 2023, to December 31, 2023. The examination aimed to determine whether the Form MS-965 With Adjustments was presented in accordance with the criteria outlined by the Pennsylvania Department of Transportation. Conducted in […]

May 22, 2025

Borough of Shelocta – Indiana County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examines the Forms MS-965 With Adjustments for the Borough of Shelocta’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2023. Management is responsible for presenting these forms according to specified criteria, while the auditor’s responsibility is to express an opinion on them. Conducted in line with American Institute […]

AuditsAudit Type: Attestation Engagement

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General