Published November 4, 2025
About This Audit
The Independent Auditor’s Report for the Township of Cook, Westmoreland County, PA, covers the Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The examination was conducted per the American Institute of Certified Public Accountants’ standards and Government Auditing Standards. The auditor expressed an opinion on the Forms MS-965 With Adjustments, verifying that the forms present the required information for the Liquid Fuels Tax Fund in all material respects. The report aims to assist the Pennsylvania Department of Transportation in overseeing these funds as per the regulations. The Liquid Fuels Tax Fund supports municipalities with funds for road maintenance, distributed based on road mileage and population. Compliance with guidelines like reporting and resolution of discrepancies affects fund allocation. The audit ensures adherence to these regulations, and all transactions are documented in the Forms MS-965 With Adjustments. This is an automated summary. Please rely on the contents included in the released audit report.