Published January 29, 2025
About This Audit
The audit examines the Liquid Fuels Tax Fund Form MS-965 of the Township of Logan, Blair County, Pennsylvania, for 2023. Management’s responsibility was to present the form according to Pennsylvania Department of Transportation guidelines, while the auditor’s responsibility was to express an opinion based on the examination. Conducted under CPA and Government Auditing Standards, the audit found the form to be accurate and compliant with the required standards, with no material weaknesses identified, despite potential limitations in detecting deficiencies. The analysis did not aim to express opinions on internal control or compliance but confirmed adherence to laws affecting the fund’s administration. The report’s sole purpose is to verify proper use of fund allocations, and no issues of noncompliance or significant control weaknesses were noted. The report thanks Logan Township for their cooperation during the audit process.