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PA Department of the Auditor General

Published December 5, 2025

About This Audit

The independent auditor’s report for the Township of Saint Clair, Westmoreland County, Pennsylvania, examines the Liquid Fuels Tax Fund’s Forms MS-965 with adjustments for January 1, 2023, to December 31, 2024. The report assesses if the forms comply with criteria outlined in the Background section and the Department of Transportation’s Publication 9. The examination adheres to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, aiming for reasonable assurance of accurate presentation. A reported finding indicates a misallocation of liquid fuels funds into the general fund. The audit ensures compliance with the Pennsylvania Department of Transportation’s requirements regarding the proper use of liquid fuels tax funds, which include maintenance of roads and bridges. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General