Published December 4, 2025
About This Audit
The independent auditor’s report for the Township of Leroy’s Liquid Fuels Tax Fund covers the period from January 1, 2021, to December 31, 2024. The audit evaluated Forms MS-965 With Adjustments, in accordance with the American Institute of Certified Public Accountants standards and Government Auditing Standards. Management is responsible for presenting these forms per guidelines set by Pennsylvania’s Department of Transportation’s Publication 9. The audit found that the township spent $49,300 in 2023 on bridge aluminum arches without obtaining necessary project approval. Despite this deviation, the forms were otherwise presented accurately according to required criteria. The audit also noted necessary compliance with significant internal control standards, ethical requirements, and found a failure to secure project approval. This is an automated summary. Please rely on the contents included in the released audit report.