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PA Department of the Auditor General

Published November 3, 2025

About This Audit

The independent auditor’s report examined the Liquid Fuels Tax Fund for the Township of Tuscarora, covering the period from January 1, 2024, to December 31, 2024. The audit, which adhered to attestation standards developed by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to ensure that the Form MS-965, with adjustments, aligns with outlined criteria and the Department of Transportation’s guidelines. The auditor confirmed that the form presents the fund’s information accurately, enabling the Pennsylvania Department of Transportation to perform its regulatory duties effectively. Background information explains the allocation of liquid fuels taxes, which municipalities use for maintaining local roads and bridges. Requirements include submitting annual reports and ensuring compliance with certain financial and administrative directives to qualify for the funds. 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