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PA Department of the Auditor General

Published February 10, 2025

About This Audit

An independent audit was conducted on the Liquid Fuels Tax Fund for the Township of Liberty, Bedford County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2023. The township’s management is tasked with presenting the Form MS-965 in compliance with criteria outlined in the report and the Department of Transportation’s Publication 9. The auditor’s task was to express an opinion on this form’s accordance with those criteria. The audit followed standards from the American Institute of Certified Public Accountants and Government Auditing Standards. It found no material weaknesses or noncompliance issues. The report is designed to ensure funds are spent according to laws and regulations, as outlined in Publication 9 and relevant legislation. It specifies the township’s compliance requirements and responsibilities regarding the allocation and use of Liquid Fuels Tax funds. The audit concluded positively, with no identified errors or required corrective actions in the fund management.

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Audit County:

Pennsylvania Department
of the Auditor General