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PA Department of the Auditor General

Published January 27, 2026

About This Audit

The audit examines the Liquid Fuels Tax Fund of Pine Township, Clearfield County, Pennsylvania, from January 1, 2020, to December 31, 2024. This audit, conducted in accordance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, assesses whether the Form MS-965 With Adjustments is presented correctly for this period. The audit confirms that the forms conform to Pennsylvania Department of Transportation guidelines. It notes one significant finding: only one signature was required on Liquid Fuels Tax Fund checks, which is a deficiency. The report aims to assist the Department of Transportation in overseeing municipal usage of Liquid Fuels Tax Funds. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General