Published February 6, 2026
About This Audit
The audit examined the MS-965 forms, with adjustments, for Homer Township’s Liquid Fuels Tax Fund from January 1, 2020, to December 31, 2024. The objective was to assess the forms’ accuracy according to standards and criteria set by the Pennsylvania Department of Transportation (PennDOT) and related legislation. The audit followed guidelines by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit confirmed the forms correctly represented the required information for the township’s fund as outlined by PennDOT. The purpose of this report is to aid PennDOT in their regulatory duties. The Liquid Fuels Tax provides municipal funding for road and bridge maintenance, apportioned based on local road mileage and population. This is an automated summary. Please rely on the contents included in the released audit report.