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PA Department of the Auditor General

Published September 11, 2025

About This Audit

The independent auditor examined the Forms MS-965 With Adjustments for the Township of Woodbury’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The township’s management is responsible for presenting these forms according to Department of Transportation criteria. The audit found the forms presented information accurately, following attestation standards. No material weaknesses in internal control were identified. The audit aimed to ensure fund expenditures align with relevant laws and regulations. Under the Liquid Fuels Tax Municipal Allocation Law, municipalities receive annual liquid fuels tax allocations for road maintenance based on local road mileage and population. The Department of Transportation oversees fund administration, with specific reporting and compliance responsibilities for municipalities. The audit confirmed compliance with these provisions and regulations. The purpose was to verify the appropriate use of Liquid Fuels Tax funds by the municipality. 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