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PA Department of the Auditor General

Published January 26, 2026

About This Audit

The audit of the Township of Southwest Madison’s Liquid Fuels Tax Fund was conducted for the period from January 1, 2024, to December 31, 2024. This audit, performed in compliance with American Institute of Certified Public Accountants and Government Auditing Standards, aimed to verify the accuracy of Form MS-965 with Adjustments as per Pennsylvania Department of Transportation guidelines. The audit findings confirmed that the form accurately presented the required information without material misstatements. The Liquid Fuels Tax Fund provides municipalities with state-allocated funds for road maintenance, calculated based on local road mileage and population proportions. Compliance with reporting requirements is essential for eligibility, and the municipality must adhere to expenditure limitations for equipment purchases. These funds are crucial for maintaining local infrastructure. 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