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PA Department of the Auditor General

Published May 5, 2025

About This Audit

The Independent Auditor’s Report examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of North Union Township for 2023. This examination, conducted in line with the American Institute of Certified Public Accountants standards and Government Auditing Standards, aimed to ensure the Form’s presentation complies with Pennsylvania Department of Transportation requirements. The auditors found the Form MS-965 to be fairly presented without material misstatement and noted no significant deficiencies or noncompliance issues. The report’s purpose is ensuring fund expenditures align with relevant laws and regulations. Auditors appreciated North Union’s cooperation during this process and remain available for further inquiries. The Liquid Fuels Tax Fund is crucial for the maintenance of municipal roads and bridges, funded by state allocations based on local road mileage and population.

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Pennsylvania Department
of the Auditor General