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PA Department of the Auditor General

Published October 17, 2025

About This Audit

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of Springhill Township, Fayette County, for January 1, 2022 to December 31, 2023. The audit aimed to verify if Forms MS-965, representing fund allocations, adhered to guidelines. The municipality’s compliance issues included unadvertised spending on stone, and inappropriate fund usage on loan and rental payments, which weren’t permissible. Past issues were noted, with a reimbursement made for previous non-compliant expenditures. The audit highlighted deficiencies in internal control and instances of noncompliance such as funds loaned to the General Fund and late receipt of allocations. While no new material weaknesses were found, compliance with laws and standards was stressed. The report emphasizes correct usage of Liquid Fuels Tax Funds according to state laws and Department of Transportation guidelines. Overall, except for specific compliance issues, the representation of the fund was materially accurate. 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