Published August 5, 2025
About This Audit
The independent auditor examined the Liquid Fuels Tax Fund (Form MS-965 With Adjustments) for the Township of Girard, Erie County, for the period from January 1, 2024, to December 31, 2024. The purpose was to assess whether these funds were used in accordance with Pennsylvania law and the Department of Transportation’s guidelines. The auditors, adhering to AICPA and Government Auditing Standards, confirmed the form’s compliance in all material respects. The auditors did not discover any significant deficiencies or material weaknesses in internal controls nor any instances of noncompliance with laws and regulations that affect the form. The report underscores the necessity for municipalities to adhere to specific procedures and submissions to qualify for annual allocations, including submitting various reports and resolving any discrepancies. This audit helps ensure that the Liquid Fuels Tax Fund is managed appropriately and supports the maintenance and repair of roads and bridges. This is an automated summary. Please rely on the contents included in the released audit report.