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PA Department of the Auditor General

Published December 31, 2025

About This Audit

The audit examines the Liquid Fuels Tax Fund (LFTF) for the Township of North East, Erie County, Pennsylvania, covering January 1 to December 31, 2024. The township is tasked with complying with criteria set forth by Pennsylvania’s Department of Transportation and the American Institute of Certified Public Accountants to ensure proper fund management. The audit aims to confirm the accuracy of the Form MS-965 with Adjustments, which records LFTF expenditures. The LFTF receives allocations from Pennsylvania’s Motor License Fund for roadway maintenance, distributed based on population and road mile metrics. Proper adherence to Act 655 is necessary for funding eligibility. The audit revealed that, in all material respects, the township’s LFTF reporting meets required standards, providing necessary insight for state transportation oversight. 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