Published February 18, 2025
About This Audit
The independent auditor’s report focuses on the Liquid Fuels Tax Fund for Briar Creek Township, covering January 1 to December 31, 2023. The audit examines Form MS-965 With Adjustments, assessing whether it aligns with Pennsylvania Department of Transportation standards, as per Government Auditing Standards. The audit entails procedures to obtain evidence and review compliance with specified laws and regulations, aiming for accurate financial reporting. No material weaknesses or noncompliance issues were found in the internal controls or compliance with legal standards. The Liquid Fuels Tax Fund, governed by the Liquid Fuels Tax Municipal Allocation Law, supports local road maintenance derived from a state allocation formula based on road mileage and population. The report clarifies fund expenditure categories and emphasizes regulatory compliance to qualify for annual allocations. It concludes the Form MS-965 With Adjustments is appropriately presented, serving its purpose to ensure the Township’s funds are used correctly.