Township of Lower Towamensing – Carbon County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor conducted an examination of the Liquid Fuels Tax Fund for the Township of Lower Towamensing, Carbon County, Pennsylvania, for the period from January 1, 2023, to December 31, 2023. The audit aimed to assess whether the Form MS-965 With Adjustments was appropriately presented according to the Department of Transportation’s standards. The audit found that the form was materially accurate, reflecting compliance with applicable criteria. Although no material weaknesses were identified, deficiencies such as unavailable township meeting minutes and recurring late receipt of allocation were noted. These findings do not affect the auditor’s opinion on the form’s compliance. Requirements for the allocation and use of funds emphasize proper reporting, compliance with relevant laws, and addressing discrepancies. The audit report, primarily for ensuring fund use compliance, is not intended for other purposes. The Township extended its cooperation during the examination process.