Published February 11, 2025
About This Audit
The independent audit examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Salem Township, Mercer County, covering January 1, 2022, to December 31, 2023. This audit, compliant with the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to confirm the forms’ compliance with criteria from the Pennsylvania Department of Transportation’s Publication 9. The auditor found the forms accurate and compliant. They evaluated internal control over reporting but did not focus primarily on identifying deficiencies. No material weaknesses were detected, though some may exist undetected. Also, the audit found no noncompliance with relevant laws or regulations. The report ensured that the Liquid Fuels Tax Fund was utilized appropriately for road and bridge maintenance per established laws. The document also discussed fund allocation and the required management of funds by municipalities.