AuditsAudit Type: Attestation Engagement

Borough of Petrolia – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report for the Borough of Petrolia’s Liquid Fuels Tax Fund, covering January 1, 2021, to December 31, 2023, examines Forms MS-965 With Adjustments as required by the Pennsylvania Department of Transportation. The borough did not provide necessary written confirmations, limiting the examination’s scope, so no opinion on the forms’ compliance was expressed. […]

Township of Liberty – Bedford County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

An independent audit was conducted on the Liquid Fuels Tax Fund for the Township of Liberty, Bedford County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2023. The township’s management is tasked with presenting the Form MS-965 in compliance with criteria outlined in the report and the Department of Transportation’s Publication 9. […]

Township of Lehman – Pike County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report reviewed the Township of Lehman’s Liquid Fuels Tax Fund report (Form MS-965 With Adjustments) for 2023. The township management is responsible for adhering to the Department of Transportation’s guidelines, while the auditor expressed an opinion based on examination standards. The audit identified significant areas, such as failing to receive a 2023 […]

Township of Penn Forest – Carbon County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

An independent auditor examined the Township of Penn Forest’s Liquid Fuels Tax Fund for 2023 to determine compliance with the criteria detailed in the Background section and the Pennsylvania Department of Transportation’s Publication 9. The audit assessed the presentation of Form MS-965 With Adjustments and was conducted in line with attestation standards by the American […]

Township of Oneida – Huntingdon County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Township of Oneida, Huntingdon County, for January 1, 2021, to December 31, 2023. The township’s management is responsible for preparing Forms MS-965, which are reviewed according to the Department of Transportation’s guidelines. The audit was conducted per the American Institute of Certified Public […]

Township of Jackson – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Township of Jackson, Cambria County, Pennsylvania, examined the Forms MS-965 with adjustments for the Liquid Fuels Tax Fund covering January 1, 2022, to December 31, 2023. The audit, conducted to ascertain adherence to the criteria in the Background section and the Pennsylvania Department of Transportation’s Publication 9, found certain […]

Township of Franklin – Lycoming County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report on the Liquid Fuels Tax Fund for Franklin Township, Lycoming County, Pennsylvania, evaluated the Form MS-965 with Adjustments for the period of January 1, 2023, to December 31, 2023. The report, aimed at determining the township’s compliance with applicable laws and regulations, concluded that the Form MS-965 accurately represented the required […]

Borough of Rockwood – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report for the Borough of Rockwood’s Liquid Fuels Tax Fund for Somerset County, Pennsylvania, covers the period from January 1, 2021, to December 31, 2023. Conducted according to American Institute of Certified Public Accountants standards and Government Auditing Standards, the audit aimed to express an opinion on the Forms MS-965 with adjustments […]

The Independent Auditor’s Report discusses an examination of the Forms MS-965 With Adjustments for the Borough of Mercer’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2023. The municipality is responsible for complying with standards set by the Pennsylvania Department of Transportation’s Publication 9. The auditor’s role is to assess and verify […]

Borough of Starrucca – Wayne County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report on the Borough of Starrucca’s Liquid Fuels Tax Fund covers the period from January 1, 2022, to December 31, 2023. This report evaluates the borough’s compliance with laws and regulations related to the fund, based on criteria outlined in the Department of Transportation’s Publication 9. The audit was conducted according to […]