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PA Department of the Auditor General

Published November 4, 2026

About This Audit

A compliance audit was conducted for the Township of Butler’s Liquid Fuels Tax Fund covering from January 1, 2024, to December 31, 2025, as per Pennsylvania’s criteria. The audit aimed to verify adherence to the Pennsylvania Department of Transportation’s Publication 9 guidelines for the management of Liquid Fuels Tax Fund money. Procedures included reviewing Form MS-965 data via PennDOT’s system, comparing expenditure records, and analyzing internal control processes to ensure compliance. Of the $429,407.67 spent, $378,741.90 in transactions was tested for compliance, focusing on permissible expenditures. Adjustments to Forms MS-965 were proposed and approved to correct misstatements. Although the Township generally complied, a violation was noted regarding excess expenditure of liquid fuels money on a project. 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