Published February 21, 2025
About This Audit
The Independent Auditor’s Report for the Township of Pine, Lycoming County, Pennsylvania, covers the Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2023. The report examines Form MS-965 With Adjustments, evaluating compliance with criteria set by the Pennsylvania Department of Transportation and supported by Government Auditing Standards. The auditor found that the form presents the requisite information for the fund in all material respects. The report also examines internal controls, noting no material weaknesses, though some deficiencies may exist. The audit tests revealed no instances of noncompliance affecting the form. The Liquid Fuels Tax Fund, guided by Act 655 of 1956, allocates funds for infrastructure maintenance, distributed based on local road mileage and population. Eligibility for these funds requires adherence to specific criteria, including annual reports and compliance resolutions. The report is intended solely for assessing compliance with relevant laws and regulations.