Published November 6, 2025
About This Audit
The Independent Auditor’s Report reviews the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Upper Mahanoy Township, covering January 1, 2020, to December 31, 2024. The municipality’s management presented these forms per the Pennsylvania Department of Transportation’s standards. The auditor, following governmental auditing standards, found the forms accurately reflected the Liquid Fuels Tax Fund’s financial activities. The report’s purpose is to assist the Pennsylvania Department of Transportation in managing its regulatory duties regarding these funds. The Liquid Fuels Tax Fund, based on Pennsylvania’s Liquid Fuels Tax Municipal Allocation Law, allocates state fuel tax revenues for road maintenance and infrastructure projects to municipalities. These allocations depend on a municipality’s road mileage and population, requiring compliance with specific regulations, including annual reports and fund management. This is an automated summary. Please rely on the contents included in the released audit report.