Published April 1, 2025
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund of the Township of Fairfield, Crawford County, PA, for the year 2023. The auditor assessed whether the Form MS-965, with adjustments, complies with the Pennsylvania Department of Transportation’s criteria, as per Government Auditing Standards. The auditor found the form’s presentation satisfactory in all material respects, indicating no significant compliance issues affecting the fund’s data. The evaluation, however, identified a nonpermissible expenditure, suggesting some discrepancies in fund utilization. The audit’s primary purpose was to ensure the appropriate use of funds according to Pennsylvania’s Liquid Fuels Tax Municipal Allocation Law and related regulations. The audit did not aim to provide opinions on internal controls or overall compliance beyond Form MS-965. The report appreciates the Township’s cooperation and offers direct contact for further inquiries. This examination ensures the municipality’s adherence to guidelines for the efficient use of allocated liquid fuels tax monies.