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PA Department of the Auditor General

Published October 14, 2025

About This Audit

The independent auditor’s report for the Township of Zerbe’s Liquid Fuels Tax Fund covers the period from January 1, 2020, to December 31, 2024. The audit examined the compliance of Forms MS-965 With Adjustments with the criteria outlined by the Pennsylvania Department of Transportation and the American Institute of Certified Public Accountants standards. The examination revealed a failure to obtain project approval for $9,745.12 spent on paving beyond one inch, a requirement under liquid fuels fund regulations. Despite this deviation, the forms are generally in alignment with regulatory standards. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General