Published February 12, 2025
About This Audit
The independent audit examined the Form MS-965 With Adjustments for the Township of Juniata’s Liquid Fuels Tax Fund from January 1 to December 31, 2023. The auditors concluded that the form was presented according to the criteria set by the Pennsylvania Department of Transportation and Government Auditing Standards. While the audit focused on compliance and presentation of the form, no material weaknesses in internal control or noncompliance issues were identified. The report emphasized that the Liquid Fuels Tax Fund should be used strictly for road and bridge maintenance, as per the Liquid Fuels Tax Municipal Allocation Law, Act 655 of 1956. The allocation is determined based on road mileage and population. The audit confirmed that Juniata Township adhered to these requirements for the specified period. This audit aims to ensure that funds are spent in accordance with relevant laws and regulations.