AuditsAudit Type: Attestation Engagement

January 5, 2026

Borough of Falls Creek – Jefferson County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit examines the Liquid Fuels Tax Fund for the Borough of Falls Creek, Jefferson County, Pennsylvania, covering January 1, 2023, to December 31, 2024. The audit, following attestation standards by the AICPA and Government Auditing Standards, ensures the fund’s Forms MS-965 align with Pennsylvania’s Department of Transportation’s criteria. The audit confirmed the financial statements’ […]

January 5, 2026

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

An audit was conducted on the Liquid Fuels Tax Fund of the Borough of Export, Westmoreland County, for the period from January 1, 2023, to December 31, 2024. The audit involved evaluating the Forms MS-965 With Adjustments and aimed to express an opinion about whether these forms are presented fairly in all material respects. The […]

January 5, 2026

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

The audit of the Borough of Colwyn examined Forms MS-965 with adjustments for the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. It revealed findings such as an overpayment of $12,203 on a project invoice and a failure to timely submit a Final Completion Report. Additionally, a previous fund misallocation of […]

January 5, 2026

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

The audit for the Borough of Coaldale’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, was conducted under American Institute of Certified Public Accountants and Government Auditing Standards. The audit assessed whether the presented Forms MS-965 With Adjustments complied materially with the criteria described in the report and the Department of […]

January 5, 2026

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

The audit examined the Liquid Fuels Tax Fund for the Borough of Callimont, Somerset County, Pennsylvania, for the period from January 1, 2023, to December 31, 2024. The audit aimed to ensure the forms were presented accurately, identifying issues such as a related party transaction and focusing on compliance with the Department of Transportation’s regulations […]

January 5, 2026

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

The audit for the Township of Addison’s Liquid Fuels Tax Fund covered the period from January 1, 2023, to December 31, 2024. The examination assessed whether the Forms MS-965 With Adjustments were presented according to the criteria set by the Pennsylvania Department of Transportation’s Publication 9. Conducted per standards from the American Institute of Certified […]

December 31, 2025

Borough of West Pittston – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit examines the Liquid Fuels Tax Fund of the Borough of West Pittston, Luzerne County, for 2024. The audit concludes that the Form MS-965 With Adjustments accurately presents the required information. The report aims to assist the Pennsylvania Department of Transportation in managing the Liquid Fuels Tax Fund, used for road maintenance. The allocation […]

December 31, 2025

Township of West Brunswick – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of West Brunswick Township, Schuylkill County, for January 1, 2023, to December 31, 2024. The audit ensures these forms align with the Pennsylvania Department of Transportation’s criteria. The municipality is responsible for adhering to this guidance, which dictates fund allocations and […]

December 31, 2025

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

The audit of the Township of Shippensburg in Cumberland County, Pennsylvania, covers an examination of the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period from January 1, 2023, to December 31, 2024. The audit was conducted according to standards for attestation engagements, requiring reasonable assurance on the presentation of the forms against […]

December 31, 2025

Borough of Salladasburg – 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 Borough of Salladasburg covers the period from January 1, 2023, to December 31, 2024. The audit examines the Forms MS-965 With Adjustments to assess compliance with the criteria established by the Pennsylvania Department of Transportation and the American Institute of Certified Public Accountants. Liquid […]

AuditsAudit Type: Attestation Engagement

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General