Published October 23, 2025
About This Audit
The independent auditor examined the Township of West Mahanoy’s Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The auditor’s role was to express an opinion on these forms, which adhere to criteria in the Pennsylvania Department of Transportation’s Publication 9. The examination followed American Institute of Certified Public Accountants and Government Auditing Standards. The auditor expressed that the forms present the required information accurately and are in compliance with regulations aimed at aiding road maintenance funds distribution. The Liquid Fuels Tax Fund allocates money based on local road mileage and population, and municipalities must manage these funds as specified by law and Publication 9. The report is crafted to meet regulatory obligations and is not for other purposes. Completion of this audit aids the Pennsylvania Department of Transportation in its regulatory duties efficiently. This is an automated summary. Please rely on the contents included in the released audit report.