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PA Department of the Auditor General

Published October 23, 2025

About This Audit

The Independent Auditor’s Report for Cranberry Township, Butler County, Pennsylvania, covers the examination of Forms MS-965 with Adjustments for the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The examination followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The report affirms that the forms present the requisite information accurately, as required by Pennsylvania’s Department of Transportation. The purpose is to assist the department in regulatory oversight, and the findings are not intended for other uses. The Liquid Fuels Tax Fund is intended for street and bridge maintenance, with allocations based on local road mileage and population. Reporting requirements include submissions of various forms and compliance with Act 655. Expenditures on equipment must align with allocations, and over-expenditure must be corrected. This report helps ensure that Cranberry Township complies with state regulations regarding public funds allocation. 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