Published March 10, 2025
About This Audit
The independent auditor’s report for the Township of West Salem, Mercer County, Pennsylvania, examines the Liquid Fuels Tax Fund Forms MS-965 for the period from January 1, 2022, to December 31, 2023. Conducted according to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, the audit aims to provide reasonable assurance that these forms are accurately presented per the Pennsylvania Department of Transportation criteria. The forms reflect the appropriate usage of funds allocated for road and bridge maintenance under the Liquid Fuels Tax Municipal Allocation Law. The review found no deficiencies in internal control or compliance issues that materially affect the forms. No opinions are expressed on internal controls or compliance matters, focusing instead on whether the forms meet the specified criteria. The report is intended solely to verify fund usage according to legal requirements.