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PA Department of the Auditor General

Published March 4, 2025

About This Audit

The independent auditor examined Perry Township’s Form MS-965 for the Liquid Fuels Tax Fund for 2023. Perry Township management is responsible for presenting the form per the Department of Transportation requirements. The audit was conducted under the standards of the American Institute of CPAs and Government Auditing Standards. It aims to ensure the form is presented correctly and is free from significant misstatements. The audit found no material weaknesses or noncompliance issues affecting the form. The Liquid Fuels Tax Fund provides municipalities with funds for road maintenance, based on local road mileage and population. These funds must be deposited into a special account and are subject to Department of Transportation guidelines. The municipality must ensure compliance with all reporting and administrative requirements to receive allocations, and there were no issues in Perry Township during the examined period. The report aims to ensure the proper use of funds according to established laws.

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Pennsylvania Department
of the Auditor General