Published January 28, 2025
About This Audit
An independent audit was conducted on the Liquid Fuels Tax Fund for Upper Tyrone Township, Fayette County, Pennsylvania, covering January 1, 2022, to December 31, 2023. The audit examined Forms MS-965 with adjustments to verify their compliance with criteria set by the Pennsylvania Department of Transportation (PennDOT) and the standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The report confirmed that Upper Tyrone’s management properly presented the financial information in all material aspects. The audit did not uncover any significant deficiencies or material weaknesses in internal control, nor were there instances of noncompliance with relevant laws and regulations. The purpose of this audit is to ensure the fund’s compliance with spending laws and Pennsylvania’s Publication 9 guidelines. The audit stresses the importance of compliance, timely financial reporting, and required actions for future fund allocations. If resolved, these ensure continued receipt of allocated funds.