Published January 27, 2025
About This Audit
An independent audit was conducted on the Township of Harrison’s Liquid Fuels Tax Fund for the period from January 1, 2021, to December 31, 2023. The audit aimed to assess whether the Forms MS-965 with adjustments accurately represented the fund information in accordance with criteria stipulated by the Pennsylvania Department of Transportation and relevant standards. The audit adhered to attestation standards by the American Institute of Certified Public Accountants and the Comptroller General’s Government Auditing Standards, ensuring detailed procedures to identify any risk of material misstatements due to fraud or error. The audit found that the Forms MS-965 with adjustments were presented fairly in all material respects, and no instances of material noncompliance were discovered. The report highlighted one finding related to related party transactions and emphasized the report’s purpose of examining fund compliance with the necessary laws, regulations, and spending criteria.