Published January 26, 2026
About This Audit
The audit examines the Liquid Fuels Tax Fund for Arnold, Westmoreland County, from January 1, 2023, to December 31, 2024. The municipality is responsible for the accurate presentation of Forms MS-965, which the auditors examined in compliance with established standards. The audit found the forms to be in accordance with Pennsylvania Department of Transportation criteria. The Liquid Fuels Tax is allocated based on road mileage and population, used for road maintenance. Municipalities must maintain separate funds, submit specific reports, and comply with regulations to qualify for these funds. The report aims to assist the Pennsylvania Department of Transportation in its regulatory function, ensuring funds are used appropriately and discrepancies are resolved to avoid funding disruptions. This is an automated summary. Please rely on the contents included in the released audit report.