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PA Department of the Auditor General

Published May 12, 2025

About This Audit

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund Forms MS-965, with adjustments, of Butler Township, Pennsylvania, for the period from January 1, 2022, to December 31, 2023. The audit, conducted according to standards established by the American Institute of Certified Public Accountants and Government Auditing Standards, confirmed that these forms present, in all material respects, the required information per the Pennsylvania Department of Transportation’s criteria. No material weaknesses or significant deficiencies were identified in internal controls. The report also stated compliance with specified laws and regulations without noncompliance findings. Additionally, it emphasizes ensuring correct fund allocation as per Act 655 of 1956. This audit ensures the municipality’s Liquid Fuels Tax Fund, which supports road maintenance, aligns with legal and procedural standards, concluding that the report serves its purpose but is not intended for other uses.

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Pennsylvania Department
of the Auditor General