Published January 28, 2025
About This Audit
An independent auditor’s report reviewed the Liquid Fuels Tax Fund Forms MS-965 with Adjustments for the Township of Marshall, Allegheny County, Pennsylvania, for January 1, 2022, to December 31, 2023. The report was conducted in accordance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aimed to assess whether the Forms MS-965 adhered to Pennsylvania Department of Transportation guidelines. The auditors found that the forms complied materially with required standards, noting no significant deficiencies or material weaknesses. No compliance issues were found that needed reporting under Government Auditing Standards. The report evaluates how municipal Liquid Fuels Tax money is spent according to laws and regulations, intended for the maintenance of roads and bridges. The examination did not aim to express an opinion on internal control systems or compliance but ensures that state allocations are appropriately utilized by the Township of Marshall.