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PA Department of the Auditor General

Published March 11, 2025

About This Audit

An independent auditor’s report examines West Pennsboro Township’s Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2023, assessing compliance with Pennsylvania Department of Transportation standards and the American Institute of Certified Public Accountants, along with government auditing standards. The Forms MS-965, with adjustments, were reviewed to determine if they accurately reflected fund expenditures in line with regulations. Despite not evaluating internal controls or compliance explicitly, no material weaknesses or noncompliance were found. This report ensures funds were used according to laws outlined by Publication 9 and aims to confirm the municipality’s adherence to mandated financial practices. This examination highlights the importance of maintaining financial integrity and compliance to receive state allocations essential for maintaining and repairing local infrastructure such as streets, roads, and bridges.

Pennsylvania Department
of the Auditor General