AuditsAudit Type: Attestation Engagement

February 10, 2025

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

The Independent Auditor’s Report for the Township of Franklin, Columbia County, Pennsylvania, assessed the Liquid Fuels Tax Fund Forms MS-965, with adjustments, for the period from January 1, 2022, to December 31, 2023. The examination adhered to standards established by the American Institute of Certified Public Accountants (AICPA) and Government Auditing Standards. The audit’s objective […]

February 10, 2025

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

The independent auditor’s report for the Township of Lower Macungie’s Liquid Fuels Tax Fund for 2023 examines the Form MS-965 with adjustments. The auditors, adhering to attestation standards, evaluated the form’s compliance with Pennsylvania Department of Transportation requirements, expressing a positive opinion on its presentation. The report identifies a significant deficiency in internal control related […]

February 10, 2025

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

The Independent Auditor’s Report for the Borough of Towanda’s Liquid Fuels Tax Fund examines Forms MS-965, covering the period from January 1, 2022, to December 31, 2023. The report ensures that the forms conform to the Pennsylvania Department of Transportation’s criteria. The auditing standards require independence and ethical compliance, with assessments based on a risk-focused […]

February 10, 2025

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

The independent auditor’s report for the Township of Summit, Somerset County, Pennsylvania, covers the Liquid Fuels Tax Fund for January 1, 2021, to December 31, 2023. The report evaluates Forms MS-965 With Adjustments in accordance with the Pennsylvania Department of Transportation guidelines. An important finding was that $20,000 was spent on a 2005 International dump […]

February 10, 2025

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

The Independent Auditor’s Report for the Borough of Petrolia’s Liquid Fuels Tax Fund, covering January 1, 2021, to December 31, 2023, examines Forms MS-965 With Adjustments as required by the Pennsylvania Department of Transportation. The borough did not provide necessary written confirmations, limiting the examination’s scope, so no opinion on the forms’ compliance was expressed. […]

February 10, 2025

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

An independent audit was conducted on the Liquid Fuels Tax Fund for the Township of Liberty, Bedford County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2023. The township’s management is tasked with presenting the Form MS-965 in compliance with criteria outlined in the report and the Department of Transportation’s Publication 9. […]

February 10, 2025

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

The Independent Auditor’s Report reviewed the Township of Lehman’s Liquid Fuels Tax Fund report (Form MS-965 With Adjustments) for 2023. The township management is responsible for adhering to the Department of Transportation’s guidelines, while the auditor expressed an opinion based on examination standards. The audit identified significant areas, such as failing to receive a 2023 […]

February 10, 2025

Township of Penn Forest – Carbon County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

An independent auditor examined the Township of Penn Forest’s Liquid Fuels Tax Fund for 2023 to determine compliance with the criteria detailed in the Background section and the Pennsylvania Department of Transportation’s Publication 9. The audit assessed the presentation of Form MS-965 With Adjustments and was conducted in line with attestation standards by the American […]

February 10, 2025

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

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Township of Oneida, Huntingdon County, for January 1, 2021, to December 31, 2023. The township’s management is responsible for preparing Forms MS-965, which are reviewed according to the Department of Transportation’s guidelines. The audit was conducted per the American Institute of Certified Public […]

February 10, 2025

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

The Independent Auditor’s Report for the Township of Jackson, Cambria County, Pennsylvania, examined the Forms MS-965 with adjustments for the Liquid Fuels Tax Fund covering January 1, 2022, to December 31, 2023. The audit, conducted to ascertain adherence to the criteria in the Background section and the Pennsylvania Department of Transportation’s Publication 9, found certain […]

AuditsAudit Type: Attestation Engagement

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General