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PA Department of the Auditor General

Published May 11, 2026

About This Audit

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Valley, Armstrong County, Pennsylvania, covering January 1, 2023, to December 31, 2024. The audit aimed to assess the municipality’s adherence to the Pennsylvania Department of Transportation’s guidelines regarding the receipt, expenditure, and reporting of fund money, as outlined in Publication 9. Procedures included reviewing Forms MS-965 obtained through PennDOT’s dotGrants and verifying expenditure transactions to ensure compliance. The township was found to comply with all significant criteria during the audit period. The report highlights the importance of maintaining effective internal controls in ensuring adherence to the 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