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PA Department of the Auditor General

Published January 14, 2026

About This Audit

The auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Marion, Butler County, for January 1, 2023, to December 31, 2024. The examination follows attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards, aiming to ensure the forms are materially accurate as per the criteria set by the Pennsylvania Department of Transportation (PennDOT) Publication 9. The audit confirms the municipality’s compliance with the requirements for maintaining and improving roads, overseen by PennDOT using funds allocated from the state’s Motor License Fund. The report concludes that the forms present the necessary information accurately. Liquid Fuels Tax administration ensures road maintenance, balancing allocations between local road mileage and population metrics, influencing community infrastructure funding across municipalities. 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