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PA Department of the Auditor General

Published May 21, 2025

About This Audit

The Independent Auditor’s Report on the Liquid Fuels Tax Fund for the Township of Barree, Huntingdon County, covers the period from January 1, 2022, to December 31, 2023. The audit, complying with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to express an opinion on the financial Forms MS-965. The examination found the financial records in compliance with Pennsylvania Department of Transportation’s criteria and identified no material weaknesses or noncompliance issues. The report highlights the purpose of ensuring funds are used per relevant laws and regulations but does not provide opinions on internal control or compliance. The background section explains the allocation of liquid fuels taxes under Act 655 and the requirement for municipalities to report fund use properly. The audit, which includes procedures to assess the risks of misstatement due to errors or fraud, found no issues warranting further attention.

Pennsylvania Department
of the Auditor General