Published December 22, 2025
About This Audit
The audit examines the Liquid Fuels Tax Fund of the Township of Union, Erie County, Pennsylvania, for the period from January 1, 2024, to December 31, 2024. The audit followed standards from the AICPA and Government Auditing Standards to ensure the accuracy of Form MS-965 with Adjustments, used to report on the use of the fund’s resources per the criteria set by PennDOT’s Publication 9. The purpose of the Liquid Fuels Tax Fund is to allocate money from the state’s Motor License Fund for the maintenance and repair of local infrastructure like streets, roads, and bridges. Municipalities receive allocations based on road mileage and population, must follow specific guidelines when reporting expenditure through Form MS-965, and ensure compliance with relevant regulations. The report found that the Liquid Fuels Tax Fund was used appropriately by the Township of Union, satisfying regulatory requirements. This is an automated summary. Please rely on the contents included in the released audit report.