Published March 11, 2025
About This Audit
The Independent Auditor’s Report for the Township of Boggs, Centre County, Pennsylvania, details an examination of the Liquid Fuels Tax Fund for the year 2023. The objective was to assess whether Form MS-965, including adjustments, is presented in accordance with relevant criteria. The audit followed attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. It aimed to provide reasonable assurance that there are no material misstatements in the form due to fraud or error. The audit did not identify any material weaknesses in internal control, nor were there instances of noncompliance affecting the form’s financial accuracy. The report emphasizes the necessity for funds to be used per laws specified in the Background and Department of Transportation’s Publication 9. Finally, the report highlights that this review is limited to the compliance and appropriate use of Liquid Fuels Tax Funds.