Published January 28, 2025
About This Audit
The independent auditor’s report for the Township of Porter in Pike County, Pennsylvania, covered the examination of the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for 2023. The review was in accordance with standards established by the American Institute of Certified Public Accountants and Government Auditing Standards. The report provides an opinion that the Form MS-965 With Adjustments is presented correctly per the Pennsylvania Department of Transportation’s criteria. While no material weaknesses in internal control were found, a nonpermissible expenditure was noted. The Liquid Fuels Tax Fund is allocated to municipalities for road maintenance and is regulated by the Department of Transportation, with specific guidelines for reporting and fund usage. The report highlights the importance of compliance with legal and regulatory requirements to ensure proper use of these funds. If there are questions, they can be directed to the Bureau of County Audits.