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PA Department of the Auditor General

Published March 6, 2026

About This Audit

The audit examined the Liquid Fuels Tax Fund of the Township of Coolspring, Mercer County, for the period of January 1, 2024, to December 31, 2024. The report evaluated the Form MS-965 With Adjustments according to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. It concludes that the Form is presented in accordance with the prescribed criteria by the Pennsylvania Department of Transportation. The report’s purpose is to support the regulatory authority of the Pennsylvania Department of Transportation and is not intended for other uses. The Liquid Fuels Tax Municipal Allocation Law provides funding for municipalities for road maintenance, where allocation is determined by road mileage and population. The report further details compliance requirements, fund management, and specific form sections, ensuring the allocation of liquid fuels tax funds for designated infrastructure projects. 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