AuditsAudit Type: Attestation Engagement

January 27, 2026

Township of Harford – Susquehanna County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The audit examined Forms MS-965 with Adjustments for Harford Township’s Liquid Fuels Tax Fund from January 1, 2021, to December 31, 2024. The auditing process adhered to American Institute of Certified Public Accountants standards and government auditing guidelines. The examination involved assessing risks and ensuring ethical compliance. The audit concluded that Forms MS-965 With Adjustments […]

January 27, 2026

Township of Apolacon – Susquehanna County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The Township of Apolacon, Susquehanna County, Pennsylvania, underwent an audit of its Liquid Fuels Tax Fund for the period from January 1, 2021, to December 31, 2024. The examination was conducted according to attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The purpose was to assess the presentation […]

January 27, 2026

Township of Porter – Jefferson County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

An audit reviewed the Township of Porter’s Liquid Fuels Tax Fund Form MS-965 with adjustments for January 1 to December 31, 2024. The township management prepared the form following the Pennsylvania Department of Transportation’s guidelines and Publication 9. The audit, which adhered to professional standards, reviewed the form for accuracy and compliance with relevant criteria. […]

January 27, 2026

Township of Pine – Clearfield County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

The audit examines the Liquid Fuels Tax Fund of Pine Township, Clearfield County, Pennsylvania, from January 1, 2020, to December 31, 2024. This audit, conducted in accordance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, assesses whether the Form MS-965 With Adjustments is presented correctly for this period. […]

January 27, 2026

Borough of Penndel – Bucks County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The audit of the Borough of Penndel, Bucks County, Pennsylvania, covers the examination of Forms MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2024. The audit evaluates whether the Forms MS-965 are presented in accordance with the Pennsylvania Department of Transportation Publication 9. […]

January 26, 2026

Montgomery County – Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund and County Fee for Local Use Fund for the Period January 1, 2018 to December 31, 2022

The audit examined Montgomery County’s Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund, and the County Fee for Local Use Fund for the period from January 1, 2018, to December 31, 2022. The report, conducted under standards by the American Institute of Certified Public Accountants and Government Auditing Standards, found that […]

January 26, 2026

Borough of Leechburg – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The audit reviewed the Borough of Leechburg’s Liquid Fuels Tax Fund forms (MS-965 With Adjustments) for January 1, 2022, to December 31, 2024. Conducted under U.S. Government Auditing Standards, the audit aimed to ensure the forms were consistent with Pennsylvania Department of Transportation’s criteria. The audit confirmed they met these standards, including proper fund allocation […]

January 26, 2026

Township of Knox – Clearfield County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

The audit examines the Liquid Fuels Tax Fund of the Township of Knox, Clearfield County, Pennsylvania, for the period from January 1, 2020, to December 31, 2024. The audit was performed according to attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit found that the Forms MS-965 with […]

January 26, 2026

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

The audit, conducted for the Township of Greenwood’s Liquid Fuels Tax Fund, covers January 1, 2023, to December 31, 2024. It examines the Forms MS-965, including adjustments. The audit assesses compliance with the Pennsylvania Department of Transportation’s criteria. Several findings were identified: only one signature on Liquid Fuels Tax Fund checks, incomplete electronic imaging of […]

January 26, 2026

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

The audit examines the Liquid Fuels Tax Fund of the Borough of Emporium, Cameron County, from January 1, 2023, to December 31, 2024. The audit ensures the accuracy of Forms MS-965 With Adjustments, following criteria set by the Pennsylvania Department of Transportation. These forms outline allocations for local road maintenance funded by the Liquid Fuels […]

AuditsAudit Type: Attestation Engagement

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General