Township of Munster – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report for the Township of Munster, Cambria County, Pennsylvania, examines the Liquid Fuels Tax Fund’s Forms MS-965 With Adjustments from January 1, 2021, to December 31, 2023. Management is responsible for presenting the forms in accordance with specified criteria, while the auditors express an opinion based on their examination. Conducted under American Institute of Certified Public Accountants and Government Auditing Standards, the audit requires assessing material misstatements due to fraud or error. The audit found the Forms MS-965 With Adjustments presented the necessary information materially, but noted a recurring issue of late receipt of allocations. The auditing report’s purpose is to ensure fund compliance with specific laws and regulations and is not for general use. The auditors did not express opinions on internal controls or compliance but found no significant issues, although potential material weaknesses may exist undetected. The report appreciates Munster Township’s cooperation during the audit.