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PA Department of the Auditor General

Published February 11, 2025

About This Audit

The Independent Auditor’s Report examines the Form MS-965 With Adjustments for Leidy Township’s Liquid Fuels Tax Fund during the period of January 1 to December 31, 2023. The audit was conducted per American Institute of Certified Public Accountants and Government Auditing Standards. Overall, the report found that the Form MS-965 is presented accurately according to specified legal criteria without any significant internal control weaknesses noted. Tests for compliance with applicable laws and regulations revealed no material noncompliance issues. The report asserts spending aligns with regulations set out in Pennsylvania’s Liquid Fuels Tax Municipal Allocation Law, and concludes the township performed its financial duties competently during the audited period.

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Pennsylvania Department
of the Auditor General