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

The Independent Auditor’s Report evaluates the Liquid Fuels Tax Fund of Belfast Township, Fulton County, Pennsylvania, covering January 1, 2019, to December 31, 2023. The report examines Forms MS-965 With Adjustments, ensuring compliance with criteria from the Pennsylvania Department of Transportation’s guidelines and the Liquid Fuels Tax Municipal Allocation Law, Act 655 of 1956. The examination adhered to American Institute of Certified Public Accountants standards and Government Auditing Standards. No significant deficiencies were found in the internal controls during the audit, nor was any noncompliance with laws or regulations materially affecting the Forms MS-965. The audit’s primary aim was to ensure proper utilization of Liquid Fuels Tax Fund allocations for road and bridge maintenance as stipulated by the law. Consequently, the auditors concluded that the Forms MS-965 With Adjustments effectively present the required information in accordance with the stipulated criteria for the audited period.