Published February 13, 2025
About This Audit
The Independent Auditor’s Report examined Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Moon Township, Allegheny County, covering the period from January 1, 2022, to December 31, 2023. The municipality’s management is responsible for ensuring the presentation adheres to the criteria outlined in the report and the Pennsylvania Department of Transportation’s (PennDOT) Publication 9. The audit followed attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. No material weaknesses in internal controls or noncompliance were identified, allowing the auditor to affirm that the Forms were correctly presented. The report’s purpose is to confirm compliance with laws related to Liquid Fuels Tax Fund expenditures. The Liquid Fuels Tax Fund provides annual allocations from the state’s Motor License Fund for local road maintenance based on road mileage and population. The audit confirms Moon Township’s compliance, with no significant issues or discrepancies found.