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Audits

December 31, 2025

Callensburg-Licking Township Volunteer Firemen’s Relief Association – Clarion County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit for the Callensburg-Licking Township Volunteer Firemen’s Relief Association, covering January 1, 2023, to December 31, 2024, evaluated adherence to state laws and financial management protocols. Objectives included assessing corrective actions from prior findings and compliance with state laws concerning state aid and fund expenditures. The audit concluded that the association addressed only […]

December 30, 2025

Wyoming County – Liquid Fuels Tax Fund, Act 44 Tax Fund and Act 89 Tax Fund for the Period January 1, 2022 to December 31, 2023

An audit examined Wyoming County’s management of the Liquid Fuels Tax Fund, Act 44 Tax Fund, and Act 89 Tax Fund for January 1, 2022, to December 31, 2023. The audit assessed compliance with criteria set by the Pennsylvania Department of Transportation and found issues such as retroactive expenditures of $254,792.10 and a late allocation […]

December 30, 2025

Borough of Womelsdorf – Berks 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 Womelsdorf, Berks County, from January 1, 2023, to December 31, 2024. The audit’s aim was to assess the accuracy of Forms MS-965, ensured by obtaining sufficient evidence against criteria specified in the report and Publication 9. The report did not reveal any significant […]

December 29, 2025

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

The audit examines Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund in the Township of Union, Clearfield County, Pennsylvania, from January 1, 2020, to December 31, 2024. The audit found that the Forms MS-965 With Adjustments accurately reflect the required information. However, one finding noted that Liquid Fuels funds were over-expended on a […]

December 29, 2025

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

An audit of the Borough of Quakertown’s Liquid Fuels Tax Fund was conducted for the period of January 1, 2023, to December 31, 2024. The review found $319,220.10 was spent on road paving without proper departmental approval. Except for this deviation, the Forms MS-965 with adjustments present all requisite information. This is an automated summary. […]

December 29, 2025

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

The audit of the Township of Plymouth’s Liquid Fuels Tax Fund was conducted for the period of January 1, 2023, to December 31, 2024. The audit examined the Forms MS-965 With Adjustments according to the guidelines of the American Institute of Certified Public Accountants and Government Auditing Standards. The examination verified that the fund’s expenditures […]

December 29, 2025

Borough of Pine Grove – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

This audit for the Borough of Pine Grove examined the Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The report identifies deviations from established criteria and includes two key findings. The borough spent $51,410 in 2023 on storm sewers without proper bidding and $20,160 in 2024 on non-allowable […]

December 29, 2025

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

The audit of the Township of Nockamixon, covering the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024, concluded that the Forms MS-965 With Adjustments accurately represent the township’s finances in accordance with the Pennsylvania Department of Transportation’s criteria. The audit, performed under standards by the AICPA and the U.S. Comptroller General, […]

December 29, 2025

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

This audit examines the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for Township of Muddy Creek, covering the period from January 1, 2023, to December 31, 2024. The township management is responsible for presenting Form MS-965 following the Pennsylvania Department of Transportation’s guidelines. No significant issues affecting the forms were found, except one non-permissible […]

December 29, 2025

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

An audit of the Borough of Kittanning’s Liquid Fuels Tax Fund Forms MS-965 with adjustments was conducted for the period January 1, 2022, to December 31, 2024. The report notes no major compliance issues but identifies a late receipt of allocation as a point of attention. The forms provide details on expenditures, fund balances, and […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General