Published October 17, 2025
About This Audit
The Independent Auditor’s Report, examines Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Foster, Schuylkill County. The audit covers the period from January 1, 2023, to December 31, 2024, and follows attestation standards to ensure the form’s compliance with criteria from the Pennsylvania Department of Transportation’s Publication 9. The Liquid Fuels Tax Fund, allocated under the state’s Motor License Fund, supports local road maintenance. Municipalities must comply with specific reporting and expenditure guidelines, particularly around equipment purchases and the permissible balance carried forward. The report’s purpose is informational, assisting PennDOT in fulfilling its regulatory role, and is unsuitable for other purposes. The audit determines that the Forms MS-965 With Adjustments accurately present the required information for the Liquid Fuels Tax Fund for the specified period. This is an automated summary. Please rely on the contents included in the released audit report.