AuditsAudit Type: Attestation Engagement

July 31, 2025

Borough of Penbrook – Dauphin County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The Independent Auditor’s Report for the Borough of Penbrook in Dauphin County, Pennsylvania, examines Form MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024. The auditors conducted their examination according to standards from both the American Institute of Certified Public Accountants and Government Auditing […]

July 31, 2025

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

The independent auditor’s report examines the Liquid Fuels Tax Fund for Township of Elk, Warren County, Pennsylvania, covering January 1, 2023, to December 31, 2024. The report affirms that Forms MS-965 with adjustments are accurate according to Pennsylvania Department of Transportation guidelines. The audit, adhering to standards by the American Institute of Certified Public Accountants […]

July 31, 2025

Township of Millcreek – Clarion County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The independent auditor’s report reviewed the Township of Millcreek’s Liquid Fuels Tax Fund Forms MS-965 for January 1, 2020, to December 31, 2023. The examination was conducted according to relevant attestation standards. It revealed various issues, including insufficient documentation for payroll expenditures, vendor overcharges, undocumented bids, nonpermissible expenditures, and overexpenditure of the secretary’s salary. These […]

July 31, 2025

Township of Otter Creek – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Township of Otter Creek, Mercer County, for January 1, 2023, to December 31, 2024. The examination ensures the Forms MS-965 With Adjustments are presented in accordance with relevant criteria, based on standards by the American Institute of Certified Public Accountants and Government Auditing […]

July 31, 2025

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

The Independent Auditor’s Report examines the Borough of Lewistown’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The auditors reviewed the municipality’s Forms MS-965 With Adjustments, ensuring compliance with the Department of Transportation’s criteria. The audit followed standards by the American Institute of Certified Public Accountants and the Government Auditing Standards. […]

July 31, 2025

Borough of Terre Hill – Lancaster County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

This attestation engagement examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Terre Hill, Pennsylvania, from January 1, 2022, to December 31, 2024. The examination adheres to standards by the AICPA and U.S. Government Auditing Standards and aims to determine if the forms are presented as required by […]

July 31, 2025

Township of Spring Creek – Elk County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

The independent auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Spring Creek Township, Elk County, Pennsylvania, covering the period January 1, 2020, to December 31, 2024. The management of the municipality is tasked with presenting the Forms MS-965 in line with specified criteria from the Department of Transportation’s […]

July 31, 2025

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

The independent auditor’s report examines the financial management of the Liquid Fuels Tax Fund for the Borough of Folcroft, Delaware County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2024. The auditor evaluated the Forms MS-965 with adjustments to ensure compliance with standards set forth by the American Institute of Certified Public […]

July 31, 2025

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

The independent auditor’s report for the Borough of Westover evaluates the Liquid Fuels Tax Fund Forms MS-965 for the period from January 1, 2020, to December 31, 2024. Conducted in line with American Institute of Certified Public Accountants and Government Auditing Standards, the audit found that, except for a noted issue of retroactive payroll expenditures, […]

July 31, 2025

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

The independent auditor examined the Liquid Fuels Tax Fund forms (MS-965 With Adjustments) for the Township of Shaler, Allegheny County, from January 1, 2022, to December 31, 2023. The forms were assessed based on the criteria outlined by the Pennsylvania Department of Transportation and relevant standards. The auditor found no material weaknesses in internal controls […]

AuditsAudit Type: Attestation Engagement

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General