Published August 17, 2025
About This Audit
This audit examined the Township of Somerset’s Liquid Fuels Tax Fund in Washington County, Pennsylvania, for the period from January 1, 2022, to December 31, 2024. The audit was conducted according to standards by the American Institute of Certified Public Accountants and the Comptroller General of the United States. The audit found that the Forms MS-965 generally adhere to the required presentation criteria, except for some issues. Specifically, there was a lack of documentation for price quotations and a failure to obtain project approval for certain expenditures. These noncompliance issues were highlighted as significant deficiencies requiring attention. Despite these concerns, the report emphasized that other aspects of the fund’s management align with the Pennsylvania Department of Transportation’s requirements. This is an automated summary. Please rely on the contents included in the released audit report.