Skip to content
PA Department of the Auditor General

Published October 30, 2025

About This Audit

The independent audit of the Township of Caernarvon’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024, assessed compliance with reporting requirements set by the Pennsylvania Department of Transportation (PennDOT), ensuring accurate presentation in Forms MS-965 with adjustments. Auditors conducted the examination per standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit identified that the Forms MS-965, prepared by adjusting items defined by the Department of the Auditor General, correctly reflect the fund’s use in compliance with state law and PennDOT guidelines. The Liquid Fuels Tax allocation funds maintenance and improvement of municipal roads and bridges. To qualify for these funds, municipalities must comply with detailed reporting and accountability measures. The audit’s findings help PennDOT fulfill regulatory duties and ensure funds are properly managed. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General