Published February 10, 2025
About This Audit
An independent auditor examined the Township of Penn Forest’s Liquid Fuels Tax Fund for 2023 to determine compliance with the criteria detailed in the Background section and the Pennsylvania Department of Transportation’s Publication 9. The audit assessed the presentation of Form MS-965 With Adjustments and was conducted in line with attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The examination provided reasonable assurance of correct presentation regarding fund allocations and expenditures for road maintenance and repairs. The audit found no material weaknesses or significant deficiencies in internal control, no instances of fraud or noncompliance with laws impacting Form MS-965, and no reportable matters under Government Auditing Standards. The report aims to ensure that fund allocations comply with the laws and regulations. The findings confirmed that the Liquid Fuels Tax Fund is managed accordingly, aligning with legislative requirements.