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PA Department of the Auditor General

Published June 3, 2025

About This Audit

The Township of Cooke, Cumberland County, Pennsylvania, underwent an examination of their Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period of January 1, 2022, to December 31, 2023. The independent auditor, following standards from the American Institute of Certified Public Accountants and Government Auditing Standards, expressed an opinion that the forms present information in accordance with criteria set by the Pennsylvania Department of Transportation. The Liquid Fuels Tax Fund allocates state-supplied funds for roads and bridges based on municipal road mileage and population. The Department of Transportation oversees fund administration with detailed reporting requirements, affecting fund allocation and management. The auditor’s report ensures transparency and compliance, supporting the Department of Transportation’s regulatory functions. The report is specific to its purpose and provides valuable compliance oversight for the Township of Cooke.

Pennsylvania Department
of the Auditor General