Published March 11, 2025
About This Audit
The Independent Auditor’s Report examined the Liquid Fuels Tax Fund of the Borough of Manns Choice, Bedford County, for 2023, with a focus on the Form MS-965 With Adjustments. The report concluded that the form accurately presents the necessary information according to the Pennsylvania Department of Transportation’s criteria. Conducted per standards set by the American Institute of Certified Public Accountants and the Government Auditing Standards, the audit found no significant deficiencies or material weaknesses in internal controls. The report noted that Liquid Fuels Tax funds are allocated based on local road mileage and population and highlighted the importance of municipal compliance with reporting and depositing procedures to continue receiving funds. The purpose was to ensure funds were used according to relevant laws and regulations, and compliance tests revealed no notable noncompliance issues. The audit findings should inform future management and governance of the Liquid Fuels Tax Fund.