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PA Department of the Auditor General

Published September 18, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for Brothersvalley Township, Somerset County, Pennsylvania, covered the period from January 1, 2025, to December 31, 2025. The audit aimed to evaluate compliance with PennDOT’s Publication 9 standards regarding the receipt, expenditure, and reporting of these funds. Key procedures included obtaining and analyzing the municipality’s Form MS-965, examining internal controls, and validating transactions worth $185,129.02 against documentation such as bank statements and invoices. The report concludes that the township complied significantly with PennDOT’s criteria. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General