Published January 28, 2025
About This Audit
The independent auditor’s report addresses the examination of the Township of Overton’s Liquid Fuels Tax Fund Forms MS-965 for January 1, 2021, to December 31, 2023. Conducted under the American Institute of Certified Public Accountants’ attestation standards and Government Auditing Standards, the audit aimed to ensure the MS-965 form’s compliance with criteria specified by Pennsylvania’s Department of Transportation Publication 9. The report details the auditor’s assessment of potential material misstatements and the evaluation of internal control effectiveness over reporting and compliance. Although no significant deficiencies or material weaknesses were identified, the audit report did not aim to express opinions on these areas. The audit verified that the forms are materially correct and comply with Pennsylvania’s laws and regulations governing the use of liquid fuels tax funds for local infrastructure. The report concludes that the fund was spent appropriately, satisfying the criteria outlined in the regulations.