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PA Department of the Auditor General

Published February 10, 2025

About This Audit

The independent auditor’s report examined the Liquid Fuels Tax Fund forms for the Township of Independence, Washington County, Pennsylvania, covering January 1, 2022, to December 31, 2023. The township’s management is responsible for the forms, prepared according to the criteria in the report’s Background section and the Pennsylvania Department of Transportation’s Publication 9. The examination, conducted per attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards, assured the forms’ material compliance with these standards. The report highlighted the importance of ethical independence and identified no material weaknesses or compliance issues. Furthermore, it aimed to ensure fund allocations comply with legal and regulatory stipulations rather than assess internal controls. As the report’s purpose is primarily to verify appropriate expenditure of the Liquid Fuels Tax Fund, it isn’t suitable for other uses. The auditing team expressed gratitude for the township’s cooperation during this examination.

Pennsylvania Department
of the Auditor General