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PA Department of the Auditor General

Published June 12, 2026

About This Audit

A compliance audit of the Township of Buffalo’s Liquid Fuels Tax Fund in Perry County, Pennsylvania, was conducted for the period January 1, 2024, to December 31, 2024. The audit aimed to assess compliance with the Pennsylvania Department of Transportation’s regulations on receiving, spending, and reporting Liquid Fuels Tax Fund money. Key procedures included reviewing municipal records, comparing reported amounts on Form MS-965, and testing expenditure transactions totaling $126,705.86. Most funds were spent according to the required criteria, although a retroactive expenditure was noted. A misstatement found in Form MS-965 was corrected with approval from municipal management. Overall, the Township generally complied with the relevant criteria except for the listed finding, which was communicated to the township officials along with recommended improvements. 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