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PA Department of the Auditor General

Published May 21, 2025

About This Audit

The Independent Auditor’s Report for the Township of Nottingham’s Liquid Fuels Tax Fund, covering January 1, 2022 to December 31, 2023, confirmed that the Forms MS-965 with Adjustments are presented accurately as per the criteria and guidelines of the Pennsylvania Department of Transportation. The examination followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. No significant deficiencies or material weaknesses in internal control were identified, and no noncompliance issues were found. The report aims to ensure compliance with legal and regulatory requirements for fund use. The Liquid Fuels Tax Fund provides municipalities with financial resources for road maintenance, derived from the state’s Motor License Fund. The allocation is based on local road mileage and population. The audit found that the Township of Nottingham managed funds appropriately, aligning with the Department of Transportation’s Publication 9 requirements.

Pennsylvania Department
of the Auditor General