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PA Department of the Auditor General

Published November 4, 2025

About This Audit

The Independent Auditor’s Report examines the Form MS-965 with Adjustments for the Liquid Fuels Tax Fund of the Township of Penn, Centre County, for the year 2023. The township’s management is responsible for presenting this form according to specific criteria, and the auditor’s role is to express an opinion based on the examination. The audit was conducted in accordance with American and government auditing standards, focusing on material misstatements due to error or fraud. The audit found no material weaknesses or instances of noncompliance. The report confirms that the Liquid Fuels Tax Fund information is presented accurately and is compliant with relevant laws and regulations. The findings suggest that the management of the Township of Penn maintains effective internal controls over its Liquid Fuels Tax Fund, and the fund is used appropriately in accordance with applicable laws and standards. 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