Published February 11, 2025
About This Audit
An independent auditor examined the Liquid Fuels Tax Fund of the Township of West Buffalo, Union County, for 2023. The assessment followed standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The report focused on the accuracy of Form MS-965 with adjustments, ensuring compliance with Pennsylvania Department of Transportation’s Publication 9. No material weaknesses or significant deficiencies in internal control were found, nor any noncompliance with laws or regulations affecting the report. The background explains the allocation and use of Liquid Fuels Tax funds, based on road mileage and population, to support local maintenance and repair. Additionally, municipalities must properly deposit these funds, resolve discrepancies, and comply with specific reporting requirements to receive allocations. The audit found no instances of noncompliance, indicating the fund is managed in accordance with relevant laws and guidelines.