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PA Department of the Auditor General

Published June 5, 2025

About This Audit

The independent auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Reserve, Allegheny County for the period from January 1, 2022, to December 31, 2023. The examination was conducted in compliance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor is responsible for expressing an opinion on the forms, verifying that they’re presented according to the specified criteria. Despite a deficiency noted — only one signature on Liquid Fuels Tax Fund checks — the forms are deemed in accordance with the Pennsylvania Department of Transportation’s requirements. The audit didn’t detect any cases of noncompliance with laws and regulations. The report is meant to confirm that funds are used as required by laws, providing a basis for further strategizing on managing the Liquid Fuels Tax Fund efficiently.

Pennsylvania Department
of the Auditor General