Published March 10, 2026
About This Audit
The audit for the Township of Union’s Liquid Fuels Tax Fund examined the Form MS-965 with Adjustments for the period January 1, 2024, to December 31, 2024. The report adheres to attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit confirms that the Form MS-965 is materially accurate as required by the Pennsylvania Department of Transportation. The Liquid Fuels Tax Fund is managed according to the allocation rules outlined in Act 655, based on road mileage and population proportions, and must be used for maintenance of local infrastructure. Municipalities must adhere to specific reporting requirements and resolve discrepancies to receive allocations. This report assists PennDOT in executing its regulatory duties. This is an automated summary. Please rely on the contents included in the released audit report.