Published February 21, 2025
About This Audit
The Independent Auditor’s Report for the Township of Bell, Jefferson County, Pennsylvania, examines Form MS-965 with adjustments for the Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2023. The Township’s management completed the form per the Pennsylvania Department of Transportation’s Publication 9 criteria, with the auditor expressing a favorable opinion based on their examination, conducted in accordance with AICPA attestation standards and Government Auditing Standards. No material weaknesses or significant deficiencies in internal controls were identified, nor were there instances of noncompliance within the scope of the examination. The Liquid Fuels Tax Fund allocates funds for maintaining and repairing streets, roads, and bridges, based on local road mileage and population, regulated by the Department of Transportation. The independent auditor concluded that the Form MS-965 is presented accurately and appropriately in line with the established criteria.