Published December 22, 2025
About This Audit
The audit examines the Form MS-965 With Adjustments for Union City’s Liquid Fuels Tax Fund for 2024. The examination, conducted following standards by the AICPA and Government Auditing Standards, aims to ensure the form’s compliance with Pennsylvania Department of Transportation criteria. The Liquid Fuels Tax Fund provides municipalities with state allocations for road and bridge maintenance, based on road mileage and population proportions. The audited form ensures proper fund management and compliance with Pennsylvania’s regulations, stating that expenditures align with the criteria, and confirms ethical standards were maintained during the audit. The financial activities are reported according to prescribed standards, and the Liquid Fuels Tax Fund is managed as a distinct entity within the municipality’s financial activities. This is an automated summary. Please rely on the contents included in the released audit report.