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PA Department of the Auditor General

Published March 27, 2025

About This Audit

An independent audit was conducted on the Liquid Fuels Tax Fund for the Township of Brady, Huntingdon County, Pennsylvania, covering the period from January 1, 2021, to December 31, 2023. The audit aimed to ensure that the Forms MS-965 were completed per the Pennsylvania Department of Transportation’s criteria. The examination followed attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. It found that while the reports were generally compliant, there was a notable instance where the 2022 allocation of $35,859.16 was not received until February 2024, after the audit’s examination period. This delay was reported as a noncompliance issue. The audit also reviewed internal controls and did not identify any material weaknesses, although such deficiencies may exist undetected. Ultimately, the audit confirmed that Brady Township’s Liquid Fuels Tax Fund information was appropriately presented according to the standards specified.

Pennsylvania Department
of the Auditor General