Published February 11, 2025
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund of Harborcreek Township, Erie County, Pennsylvania, for 2023. It assesses whether the Form MS-965 With Adjustments is presented according to the criteria outlined by the Pennsylvania Department of Transportation’s Publication 9 and related laws. The auditor’s review abides by standards set by the American Institute of Certified Public Accountants and the Government Auditing Standards. While no material weaknesses were identified during the examination, it is noted that unobserved deficiencies may still exist. No instances of noncompliance with laws or regulations were found. The Liquid Fuels Tax provides municipalities with funds for road maintenance, with allocations determined by local road mileage and population proportions. The report aims to ensure compliance and proper fund usage, thus reflecting the financial accuracy and accountability of the Township’s handling of state allocations. The auditor affirms the Form MS-965’s faithful representation in all material respects.