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PA Department of the Auditor General

Published December 31, 2025

About This Audit

The audit of the Township of Shippensburg in Cumberland County, Pennsylvania, covers an examination of the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period from January 1, 2023, to December 31, 2024. The audit was conducted according to standards for attestation engagements, requiring reasonable assurance on the presentation of the forms against specific criteria. The audit opinion stated that the forms present the required information accurately and materially comply with the criteria set by the Pennsylvania Department of Transportation. However, the report noted a finding related to electronic imaging inadequacies, specifically that canceled checks from the bank didn’t include the back. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General