Township of Cummings – Lycoming County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Township of Cummings’ Liquid Fuels Tax Fund for 2023 reviewed the accuracy of Form MS-965 With Adjustments. The audit found issues, including a missing Final Completion Report (MS-999) for a project costing $2,289.95, where Liquid Fuels Tax Fund money was improperly expended. The examination followed standards from the American Institute of Certified Public Accountants and Government Auditing Standards. Despite audit limitations, no material internal control weaknesses were identified, although noncompliance was noted regarding project documentation. The purpose of the report was to ensure proper use of the Liquid Fuels Tax Funds, which are allocated annually to municipalities for road maintenance based on road mileage and population. To qualify for this allocation, municipalities must comply with various reporting and regulatory requirements. The report indicates that while some noncompliance issues exist, the Form MS-965 is generally presented accurately.