Township of Ayr – Fulton County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2023

The independent auditor’s report for the Township of Ayr, Fulton County, Pennsylvania, reviewed the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period January 1, 2019, to December 31, 2023. The examination adhered to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The report concluded that the forms appropriately presented the township’s expenditures and fund balance, aligning with criteria in the Background section and Publication 9 of the Pennsylvania Department of Transportation. The report did not find material weaknesses in internal control but acknowledged potential unidentified ones. Similarly, no noncompliance with laws, regulations, or significant deficiencies was observed. The examination was aimed at assessing compliance with laws governing the fund’s use rather than forming opinions on internal controls. It confirmed the appropriate use of the Liquid Fuels Tax Fund during the designated period.