Published February 18, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund for the Township of Tuscarora, Perry County, Pennsylvania, for 2023. The municipality’s management needs to adhere to certain criteria to ensure accurate presentation of Form MS-965. The audit, conducted in line with attestation standards, found the form to be materially accurate. The auditors also considered risks of misstatements and internal controls but did not identify significant deficiencies. Compliance with laws, regulations, and provisions was tested, showing no noncompliance issues. The audit aims to verify proper use of Liquid Fuels Tax funds, adhering to laws and Department of Transportation guidelines. The report details fund allocations and compliance requirements for municipalities to ensure proper use and reporting of these funds. The Department of Transportation oversees the administration of these funds through Publication 9, guiding municipalities in fund management and reporting obligations.