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PA Department of the Auditor General

Published February 10, 2025

About This Audit

The independent auditor’s report for the Township of Harrison, Bedford County, Pennsylvania, covers the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2023. The audit examined Form MS-965 with adjustments to ensure compliance with criteria from the Pennsylvania Department of Transportation’s Publication 9. The audit was conducted according to standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors aimed to provide reasonable assurance that the Form MS-965 is materially correct and compliant. They identified no material weaknesses in internal control nor instances of noncompliance with laws or regulations affecting the Form. The report’s purpose is to evaluate adherence to laws governing the fund’s usage. The municipality must meet specific reporting and compliance standards to qualify for its annual allocation of liquid fuels tax funds. The audit concludes with no negative findings requiring attention.

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Pennsylvania Department
of the Auditor General