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PA Department of the Auditor General

Published February 18, 2025

About This Audit

An Independent Auditor’s Report was conducted for the Township of Banks, Carbon County, Pennsylvania, to assess the compliance and accuracy of the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2023. The examination followed attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards, aiming to ensure that the form aligns with the criteria set by the Pennsylvania Department of Transportation. The audit found no significant deficiencies or material weaknesses and reported compliance with relevant laws and regulations. The Liquid Fuels Tax Fund is allocated based on road mileage and population of municipalities, intended for maintaining local infrastructure. No issues were found during the compliance tests with laws, regulations, or agreements. The report also details the procedures and criteria used, including the importance of accurate financial reporting and expenditure management within municipalities.

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Pennsylvania Department
of the Auditor General