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PA Department of the Auditor General

Published April 9, 2026

About This Audit

The audit for the Liquid Fuels Tax Fund of the Township of Shippen, Cameron County, covered the period from January 1, 2024, to December 31, 2024. The township’s management is responsible for accurately presenting Form MS-965 according to the criteria set forth by the Pennsylvania Department of Transportation. The audit, conducted under standards by the AICPA and Government Auditing Standards, assessed the adequacy of the reporting. During the prior examination, the township improperly documented expenditures totaling $31,277.29 and $24,680.41 and later reimbursed these amounts. The report provides that the Form MS-965 With Adjustments, aside from noted deviations, fairly presents required information for compliance with state guidelines. The audit aims to assist the state Department of Transportation in regulation enforcement. 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