Published January 27, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Township of Allegheny, Blair County, for 2023. The township’s management is responsible for presenting Form MS-965 according to specific criteria, while the auditors must express an opinion on it. The audit was conducted in line with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The purpose was to ensure the Form MS-965 is free from material misstatement and complies with Pennsylvania Department of Transportation requirements. The audit found no material weaknesses or noncompliance issues affecting the Form MS-965, except for a recurring related party transaction. The report emphasizes that its findings are strictly for assessing the use of Liquid Fuels Tax funds as per legal statutes and is unsuitable for other purposes. The audit process included assessing the internal control over reporting but did not express an opinion on compliance.