Published May 22, 2025
About This Audit
The Independent Auditor’s Report for the Township of West, Huntingdon County, covers the examination of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2021, to December 31, 2023. The report confirms that the Forms MS-965 are presented in accordance with the Pennsylvania Department of Transportation’s criteria. The audit, conducted under attestation standards of the AICPA and Government Auditing Standards, found no material weaknesses in internal controls or noncompliance with laws impacting the forms. The Liquid Fuels Tax Fund allocates funds based on road mileage and population, intended for maintenance and repair of local infrastructure. Annual reports and compliance with Act 655 and related guidelines are required to continue receiving allocations. The purpose of the audit report is to confirm adherence to designated laws and regulations.