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PA Department of the Auditor General

Published May 5, 2025

About This Audit

An independent auditor conducted an examination of the Township of Elk’s Liquid Fuels Tax Fund for the period from January 1, 2021, to December 31, 2023. The audit, done according to standards from the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to ensure the financial reports (Forms MS-965 With Adjustments) adhere to established criteria. The audit found that the reports present the required information accurately and are in compliance with Pennsylvania’s Department of Transportation regulations. The auditor noted no significant deficiencies or compliance issues. However, the audit focused solely on the accuracy of the Forms MS-965 and not on the internal controls or compliance overall. No instances of noncompliance were identified during the tests. The report is designed to validate the appropriate allocation of Liquid Fuels Tax funds per legal mandates and isn’t intended for other uses.

Audit Category:

Audit County:

Pennsylvania Department
of the Auditor General