Published March 11, 2025
About This Audit
The independent auditor’s report examined Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Miles, Centre County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2023. The auditor expressed an opinion that the Form MS-965 was presented in accordance with the criteria set out in the Department of Transportation’s Publication 9. The audit process adhered to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, involving procedures to gather evidence and assess risks of misstatement due to fraud or error. No significant deficiencies or material weaknesses in internal control were found, nor were there instances of noncompliance affecting the form. The report also highlighted the regulatory framework for managing Liquid Fuels Tax funds and specified compliance requirements for municipalities to qualify for fund allocations. The audit evidenced compliance with the required financial criteria and reporting guidelines.