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PA Department of the Auditor General

Published April 16, 2025

About This Audit

The Independent Auditor’s Report for the Township of Fairfield, Westmoreland County, Pennsylvania, examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2023. The municipality is responsible for presenting the Form MS-965 in accordance with the Department of Transportation’s standards, and the auditor’s role is to express an opinion based on their examination. The examination followed established attestation standards to ensure Form MS-965’s compliance with relevant criteria. The report found no material weaknesses in internal controls or instances of noncompliance. The auditors expressed an unqualified opinion, stating the information is fairly presented in all material respects. The purpose of the report was to determine the lawful expenditure of the Liquid Fuels Tax Fund, and it was noted that the report is not suitable for other purposes. The Department of Transportation implements policies and ensures funds are correctly utilized per Act 655.

Pennsylvania Department
of the Auditor General