Published May 5, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Township of Ligonier, Westmoreland County, from January 1 to December 31, 2023. The township’s management is responsible for presenting Form MS-965 according to specific criteria set by the Department of Transportation. The auditors conducted the examination following standards from the American Institute of Certified Public Accountants and Government Auditing Standards, to ensure the form’s accurate presentation. No material weaknesses or significant deficiencies in internal control were identified, and no noncompliance with laws or regulations was found during the audit. The Liquid Fuels Tax Fund is allocated based on the municipality’s road mileage and population, intended for road and bridge maintenance. The Pennsylvania Department of Transportation oversees the administration of these funds. The report’s purpose is to confirm the fund’s compliance with relevant laws and regulations; it is not to provide opinions on internal controls or compliance beyond its scope.