Published March 19, 2025
About This Audit
The independent auditor’s report for the Liquid Fuels Tax Fund of Township of Loyalhanna in Westmoreland County, Pennsylvania, covers January 1, 2022 to December 31, 2023. The audit examined the Forms MS-965 With Adjustments, ensuring they comply with the criteria described in the report’s background and Publication 9 by the Department of Transportation. The audit adhered to American Institute of Certified Public Accountants and Government Auditing Standards. It aimed to verify that the forms were free from material misstatement and compliant with relevant provisions. No significant noncompliance or material weaknesses in internal controls were found. The purpose of this audit was to ensure that the fund’s expenditures align with relevant laws and regulations. The report highlights detailed criteria for expenditure categories, fund balance, and the regulatory responsibilities of the municipality. The audit concluded that the forms were accurately presented, validating compliance with Pennsylvania’s Liquid Fuels Tax regulations.