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PA Department of the Auditor General

Published March 6, 2025

About This Audit

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Township of Bethel in Armstrong County, Pennsylvania, for the period from January 1, 2022, to December 31, 2023. The auditor assessed the Forms MS-965 with Adjustments in compliance with the criteria outlined in the report and the Department of Transportation’s Publication 9. The audit, conducted according to attestation standards, found that the forms accurately presented the Township’s fuel tax fund information. Although no material weaknesses were identified, there might be undetected deficiencies. The audit involved reviewing the Township’s compliance with relevant laws and regulations. The Liquid Fuels Tax Fund allocation, intended for maintenance and repair projects, depends on the municipality’s road mileage and population. The report confirmed no compliance issues affecting the forms and fulfilled its purpose by ensuring the proper use of the funds according to legal guidelines. The report was finalized and submitted in February 2025.

Pennsylvania Department
of the Auditor General