Published October 17, 2025
About This Audit
The Independent Auditor’s Report for the Township of Steuben’s Liquid Fuels Tax Fund, covering the period from January 1, 2023, to December 31, 2024, examined the Forms MS-965 With Adjustments in accordance with established standards. The auditor’s responsibility was to express an opinion based on an examination that adhered to American Institute of Certified Public Accountants standards and Government Auditing Standards. A non-permissible expenditure of $11,600 from the fund was identified, which was used for the municipal parking lot, contrary to regulations. Despite this deviation, the report states the Forms MS-965 With Adjustments generally meet the Pennsylvania Department of Transportation’s criteria. This report aims to assist the department in regulatory oversight and is not intended for any other purpose. The Township’s management is responsible for addressing the report’s findings, conclusions, and recommendations, including the non-permissible expenditure. This is an automated summary. Please rely on the contents included in the released audit report.