Published January 28, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of Cumberland Valley Township, Bedford County for the year 2023. The audit, adhering to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, confirms that the Form MS-965 With Adjustments is materially accurate per the Pennsylvania Department of Transportation’s guidelines. No compliance issues or material weaknesses in internal controls were identified, though the audit’s scope was limited and may not detect all deficiencies. The Liquid Fuels Tax Fund, allocated based on municipal road mileage and population, is designated for road maintenance. Funds must be kept separate unless borrowing from its General Fund is justified. PennDOT’s Publication 9 outlines relevant regulations, and compliance is crucial for continued funding. The audit ensures the municipality’s fund management aligns with legal and regulatory requirements. If any issues arise, they are to be resolved according to established procedures.