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PA Department of the Auditor General

Published October 23, 2025

About This Audit

The independent auditor’s report examines the Liquid Fuels Tax Fund of South Shenango Township for 2024, ensuring compliance with the Pennsylvania Department of Transportation’s policies and criteria outlined in Publication 9. The audit, conducted in accordance with both AICPA and governmental auditing standards, confirms that submitted financial reports accurately reflect fund allocation and use. The fund is part of a state program providing municipalities annual allocations from the Motor License Fund for road maintenance, with criteria determining distributions based on road mileage and population. Compliance requires timely submission of reports and resolution of audit findings or financial holds. The report concludes that the Township’s Form MS-965 is presented accurately, ensuring proper fund usage guidelines are followed. The report aims to verify funding compliance rather than address broader financial metrics. This attestation ensures regulatory adherence and informs the Pennsylvania Department of Transportation’s fund management. 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