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PA Department of the Auditor General

Borough of Saegertown – Crawford County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

This document is an independent auditor’s report on the Liquid Fuels Tax Fund for the Borough of Saegertown in Crawford County, covering the period from January 1, 2023, to December 31, 2023. The audit, conducted according to standards set by the American Institute of Certified Public Accountants and the Government Auditing Standards, reviews the accuracy […]

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Borough of Centralia – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report examines the Form MS-965 with adjustments for the Borough of Centralia’s Liquid Fuels Tax Fund for 2023. The examination, aligning with standards from the American Institute of Certified Public Accountants and Government Auditing Standards, aims to verify if the form is correctly presented per the Department of Transportation’s criteria. The audit […]

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Township of Wheatfield – Perry County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

An independent auditor conducted an attestation engagement for the Township of Wheatfield’s Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2023. The audit aimed to express an opinion on the Form MS-965 With Adjustments, used to report this fund’s financial information, in compliance with Pennsylvania Department of Transportation regulations. The […]

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Township of Lower Frederick – Montgomery County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

An independent auditor’s report examined the Form MS-965 for the Township of Lower Frederick’s Liquid Fuels Tax Fund for 2023. The township’s management is responsible for presenting this form in compliance with specific criteria, and the auditors expressed a favorable opinion, stating it met the required standards in all material respects. Conducted under attestation standards […]

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Township of Perry – Fayette County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor conducted an examination of the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Perry, Fayette County, from January 1, 2022, to December 31, 2023. The audit was aligned with the standards of the American Institute of Certified Public Accountants and Government Auditing Standards. These forms were […]

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Borough of Ohiopyle – Fayette County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Borough of Ohiopyle, Pennsylvania, for January 1, 2022, to December 31, 2023, certifying that the Forms MS-965 with Adjustments comply with necessary criteria. The audit followed standards from the American Institute of Certified Public Accountants and the U.S. Government Auditing Standards to ensure […]

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Borough of Smicksburg – Indiana County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Borough of Smicksburg in Indiana County, Pennsylvania, was subject to an independent attestation engagement regarding the Liquid Fuels Tax Fund for the period of January 1, 2022, to December 31, 2023. The auditor was engaged to examine Forms MS-965 with Adjustments, following criteria from the Pennsylvania Department of Transportation’s Publication 9. Due to management’s […]

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Borough of Lorain – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report for the Borough of Lorain, Cambria County, Pennsylvania, covered the Liquid Fuels Tax Fund for the period of January 1, 2022, to December 31, 2023. The examination was conducted in accordance with attestation standards and Government Auditing Standards, emphasizing the importance of presenting the Forms MS-965 With Adjustments accurately. The report […]

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Township of Cummings – Lycoming County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Township of Cummings’ Liquid Fuels Tax Fund for 2023 reviewed the accuracy of Form MS-965 With Adjustments. The audit found issues, including a missing Final Completion Report (MS-999) for a project costing $2,289.95, where Liquid Fuels Tax Fund money was improperly expended. The examination followed standards from the American […]

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Borough of Marklesburg – Huntingdon County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Borough of Marklesburg for the period from January 1, 2021, to December 31, 2023. The report focuses on whether Forms MS-965, with adjustments, are presented according to criteria set in the Pennsylvania Department of Transportation’s Publication 9 and background section. The examination follows […]

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Pennsylvania Department
of the Auditor General