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PA Department of the Auditor General

Published March 6, 2026

About This Audit

The audit for the Township of Decatur, Clearfield County, Pennsylvania, examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund for the period from January 1, 2020, to December 31, 2024. The report verifies the accuracy of financial statements prepared by the municipality’s management in accordance with the standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The examination involved assessing the risk of misstatements and the appropriateness of the evidence obtained to form an opinion. The report concludes that the forms present information in all material respects as required by the Pennsylvania Department of Transportation’s criteria. Although no major deficiencies were found, a recurring non-permissible expenditure was noted. The purpose of this report is to assist the Pennsylvania Department of Transportation in administering the Liquid Fuels Tax Fund for the municipality. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General