Published January 27, 2026
About This Audit
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 of Form MS-965 With Adjustments in compliance with Pennsylvania Department of Transportation requirements. The Liquid Fuels Tax Fund is primarily used for maintaining local roads and bridges. The audit confirmed that the forms were presented accurately according to the specified criteria. This report aids the Pennsylvania Department of Transportation in its regulatory functions and is meant solely for this purpose. The Liquid Fuels Tax Fund ensures municipalities receive financial assistance based on their road mileage and population, crucial for road maintenance and infrastructure development. This is an automated summary. Please rely on the contents included in the released audit report.