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PA Department of the Auditor General

Published May 12, 2025

About This Audit

The independent auditor’s report for the Township of Napier’s Liquid Fuels Tax Fund for the year 2023 was conducted in accordance with attestation standards. The auditor examined Form MS-965 with adjustments to ensure it was presented accurately and met the criteria from the Department of Transportation’s Publication 9. The examination aimed to ensure compliance with applicable laws and regulations, and to identify any material misstatements, deficiencies, or significant weaknesses in internal control. The auditor concluded that the Form MS-965 with adjustments presented the required information accurately in all material respects. The audit found no material weaknesses in internal controls, instances of noncompliance, or other reportable matters. This report confirms that the Township properly managed its Liquid Fuels Tax Fund in accordance with established guidelines.

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Pennsylvania Department
of the Auditor General