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PA Department of the Auditor General

Published April 14, 2025

About This Audit

The Independent Auditor’s Report for the Township of South Fayette reviewed the Liquid Fuels Tax Fund’s Forms MS-965 With Adjustments for January 1, 2022, to December 31, 2023. Conducted in line with American Institute of Certified Public Accountants and Government Auditing Standards, the examination aimed to assure these forms are presented materially correctly according to the set criteria. The audit revealed no significant deficiencies or material weaknesses in internal control over the reporting on these forms. The report found no noncompliance with laws, regulations, or other provisions affecting the Forms MS-965. It was determined that the Forms MA-965, which document the fund’s usage, align with the Pennsylvania Department of Transportation’s requirements. Thus, the Municircularity’s compliance with regulations regarding funds allocation for road and bridge maintenance was validated, showing they were appropriately accounted for and managed.

Pennsylvania Department
of the Auditor General