Published November 24, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Township of Locust, Columbia County, from January 1, 2023, to December 31, 2024. The examination, conducted per AICPA and Government Auditing Standards, aimed to verify the conformity of Forms MS-965 with Pennsylvania Department of Transportation criteria. No significant deficiencies or material weaknesses were found, although a duplicate payment of an invoice was noted. The report aids PennDOT’s regulatory duties regarding fund administration. The Liquid Fuels Tax Fund is provided to municipalities for road maintenance, with funds allocated based on road mileage and population. The report underscores compliance requirements, including submitting annual reports and resolving audit discrepancies. This is an automated summary. Please rely on the contents included in the released audit report.