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PA Department of the Auditor General

Published September 11, 2025

About This Audit

The independent auditor’s report examines the Township of Union, Crawford County’s Liquid Fuels Tax Fund, covering the period from January 1 to December 31, 2024. Conducted under American Institute of Certified Public Accountants’ and Government Auditing Standards, the audit affirms the accurate presentation of Form MS-965 with Adjustments, required by Pennsylvania’s Department of Transportation. This ensures compliance with the Liquid Fuels Tax Municipal Allocation Law, which helps municipalities maintain roads and bridges. The report, aimed solely at aiding PennDOT, accompanies a detailed background on fund allocation and financial management requirements. It also outlines the criteria for using and reporting the Liquid Fuels Tax Fund, including investment procedures and verification of compliance as per regulatory standards. Thus, the report ensures transparency and accountability in  managing the fund in accordance with specified legislative guidelines. 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