Published February 21, 2025
About This Audit
The report by the independent auditor examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Valley, Montour County, Pennsylvania, for the period January 1, 2022, to December 31, 2023. The auditing process adhered to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aimed to assess compliance with the criteria outlined in the Background section and the Department of Transportation’s Publication 9. The auditor found that the Forms are presented accurately in all material respects. While the audit reviewed compliance and internal controls, it did not reveal any significant deficiencies or instances of noncompliance that were important to report. The report’s primary aim was to ensure municipal Liquid Fuels Tax Fund expenditures complied with relevant laws and regulations, not to express opinions on internal controls. The document serves to help municipalities manage and report their Liquid Fuels Tax funds accurately.