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

The Independent Auditor’s Report examines Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Highland, Chester County, Pennsylvania, covering January 1, 2021, to December 31, 2023. The report evaluates if the forms align with Pennsylvania Department of Transportation’s standards. The audit adheres to American Institute of Certified Public Accountants and Government Auditing Standards, ensuring reasonable assurance about accurate representation in the forms. No significant deficiencies or material weaknesses in internal control were identified, and there was no noncompliance affecting the forms. The report identifies a “Late Receipt of Allocation,” suggesting a timing issue but not affecting the overall opinion. The Liquid Fuels Tax provides municipalities with fund allocation for transportation maintenance, with specific deposit guidance. The examination’s scope was to verify adherence to these standards rather than internal control or compliance. The audit concludes that the financial information for the Liquid Fuels Tax Fund was fairly presented.