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PA Department of the Auditor General

Published December 21, 2025

About This Audit

The audit examined the Liquid Fuels Tax Fund of the Township of Fairhope, Somerset County, for the period from January 1, 2023, to December 31, 2024. The township’s management is responsible for the presentation of Form MS-965, and the auditors express an opinion based on their examination in accordance with American Institute of Certified Public Accountants standards and Government Auditing Standards. The audit asserts that the Forms MS-965 with adjustments are presented accurately, in line with the standards provided by the Pennsylvania Department of Transportation. The background section outlines the Liquid Fuels Tax Municipal Allocation Law, which allocates funds based on road mileage and population for maintenance purposes. The report clarifies fund management, reporting criteria, and requirements for municipalities to qualify for funds. 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