Published March 10, 2025
About This Audit
The Independent Auditor’s Report for the Township of Rochester’s Liquid Fuels Tax Fund, covering January 1 to December 31, 2023, was conducted according to attestation standards set by the AICPA and Government Auditing Standards. The auditor examined Form MS-965 with adjustments, concluding that it accurately presents the required information per the Pennsylvania Department of Transportation’s guidelines and is compliant with the Liquid Fuels Tax Municipal Allocation Law. The auditor found no material weaknesses in internal control or instances of noncompliance. This report serves to ensure funds are used lawfully for street and road maintenance, in line with Act 655 of 1956 and Pennsylvania state regulations.