Published April 15, 2025
About This Audit
The independent auditor’s report for the Township of Howe’s Liquid Fuels Tax Fund, covering January 1, 2022, to December 31, 2023, follows the attestation standards of the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor expressed a qualified opinion due to an identified issue where the township expended $94,833.75 in 2023 without the required approval from the Department of Transportation. Despite this, the Forms MS-965 With Adjustments were determined to be materially in accordance with Pennsylvania Department of Transportation standards. No material weaknesses were found in internal controls, although noncompliance due to lack of project approval was noted. This report evaluates whether the fund’s expenditures align with legal regulations for fund use.