AuditsAudit Type: Attestation Engagement

March 5, 2025

Township of Lower Frederick – Montgomery County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

An independent auditor’s report examined the Form MS-965 for the Township of Lower Frederick’s Liquid Fuels Tax Fund for 2023. The township’s management is responsible for presenting this form in compliance with specific criteria, and the auditors expressed a favorable opinion, stating it met the required standards in all material respects. Conducted under attestation standards […]

March 5, 2025

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

The independent auditor conducted an examination of the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Perry, Fayette County, from January 1, 2022, to December 31, 2023. The audit was aligned with the standards of the American Institute of Certified Public Accountants and Government Auditing Standards. These forms were […]

March 5, 2025

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

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Borough of Ohiopyle, Pennsylvania, for January 1, 2022, to December 31, 2023, certifying that the Forms MS-965 with Adjustments comply with necessary criteria. The audit followed standards from the American Institute of Certified Public Accountants and the U.S. Government Auditing Standards to ensure […]

March 5, 2025

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

The Borough of Smicksburg in Indiana County, Pennsylvania, was subject to an independent attestation engagement regarding the Liquid Fuels Tax Fund for the period of January 1, 2022, to December 31, 2023. The auditor was engaged to examine Forms MS-965 with Adjustments, following criteria from the Pennsylvania Department of Transportation’s Publication 9. Due to management’s […]

March 5, 2025

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

The independent auditor’s report for the Borough of Lorain, Cambria County, Pennsylvania, covered the Liquid Fuels Tax Fund for the period of January 1, 2022, to December 31, 2023. The examination was conducted in accordance with attestation standards and Government Auditing Standards, emphasizing the importance of presenting the Forms MS-965 With Adjustments accurately. The report […]

March 5, 2025

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

The Independent Auditor’s Report for the Township of Cummings’ Liquid Fuels Tax Fund for 2023 reviewed the accuracy of Form MS-965 With Adjustments. The audit found issues, including a missing Final Completion Report (MS-999) for a project costing $2,289.95, where Liquid Fuels Tax Fund money was improperly expended. The examination followed standards from the American […]

March 5, 2025

Borough of Marklesburg – Huntingdon County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Borough of Marklesburg for the period from January 1, 2021, to December 31, 2023. The report focuses on whether Forms MS-965, with adjustments, are presented according to criteria set in the Pennsylvania Department of Transportation’s Publication 9 and background section. The examination follows […]

March 5, 2025

Township of Lower Windsor – York County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

An independent auditor examined the Liquid Fuels Tax Fund of the Township of Lower Windsor, York County, for the period from January 1, 2022, to December 31, 2023. The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The purpose was to determine if funds were spent in […]

March 5, 2025

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

This independent auditor’s report assesses the Liquid Fuels Tax Fund of the Township of Juniata, Huntingdon County, Pennsylvania for the period from January 1, 2021, to December 31, 2023. The audit, conducted according to American Institute of Certified Public Accountants and Government Auditing Standards, evaluated the Forms MS-965 With Adjustments based on specific criteria for […]

March 5, 2025

Borough of Somerset – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report for the Borough of Somerset, Somerset County, Pennsylvania, covers the examination of the Liquid Fuels Tax Fund’s Forms MS-965 With Adjustments from January 1, 2021, to December 31, 2023. The management of the Borough is responsible for preparing these forms based on criteria detailed in Transport Publication 9. The audit, conducted […]

AuditsAudit Type: Attestation Engagement

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General