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PA Department of the Auditor General

Published February 4, 2026

About This Audit

An independent auditor examined the Liquid Fuels Tax Fund Form MS-965 with adjustments for the Township of Le Boeuf, Erie County, from January 1, 2024, to December 31, 2024. The examination followed attestation standards and Government Auditing Standards to ensure that the data aligns with Pennsylvania Department of Transportation’s criteria, according to Publication 9. The auditor deemed the form accurate and complete, affirming that the fund’s financial activities are appropriately accounted for, adhering to state regulations. The Liquid Fuels Tax allocation assists municipalities in maintaining infrastructure, with funds distributed based on road mileage and population. The audit ensures compliance with conditions like report submissions and financial condition surveys. The audit report aims to aid the Pennsylvania Department of Transportation’s regulatory functions and is unsuitable for other purposes. 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