Published March 6, 2025
About This Audit
The audit report examines the Liquid Fuels Tax Fund of Mahoning Township, Montour County, Pennsylvania, for the period from January 1, 2022, to December 31, 2023. Conducted following standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, the audit aimed to ensure compliance with criteria detailed in the Pennsylvania Department of Transportation’s Publication 9. The audit found that the Forms MS-965 With Adjustments were presented fairly in all material respects, signifying funds were allocated and spent appropriately. The report identifies no significant deficiencies or material weaknesses in the township’s internal control over reporting, nor instances of noncompliance with laws and regulations regarding the fund. The Liquid Fuels Tax Municipal Allocation Law and the Pennsylvania Vehicle Code guide these funds, ensuring they are used for maintaining roads and bridges under the municipality’s responsibility. The report concludes the audit purposefully reviewed fund use compliance.