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PA Department of the Auditor General

Published January 28, 2025

About This Audit

The Independent Auditor’s Report for the Township of Findley in Mercer County, Pennsylvania, analyzes the Liquid Fuels Tax Fund for the period between January 1, 2022, and December 31, 2023. The report examines Forms MS-965 With Adjustments against criteria from the Pennsylvania Department of Transportation’s Publication 9. The audit aimed to ensure that the forms are presented in compliance with specified criteria, based on standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The examination identified no significant deficiencies or material weaknesses in internal control. The report also concluded there was no noncompliance with laws or regulations that materially affect the Forms MS-965. This work aimed to confirm that Liquid Fuels Tax Fund money is spent appropriately, aligning with relevant laws and regulations, ensuring proper financial management within the township.

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Pennsylvania Department
of the Auditor General