Published March 10, 2025
About This Audit
The independent auditor’s report for the Liquid Fuels Tax Fund of Benner Township, Centre County, Pennsylvania, outlines an examination of Form MS-965 with adjustments for the period January 1, 2023, to December 31, 2023. The review adhered to standards established by the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring reasonable assurance that the form is free of material misstatement. The auditors did not identify any material weaknesses in internal control or noncompliance with applicable laws and regulations. The Liquid Fuels Tax Fund, governed by Act 655 of 1956, allocates funds to municipalities based on road mileage and population for road maintenance and repair. Compliance with annual reporting, proper fund allocation, and adherence to Department of Transportation’s regulations are necessary to continue receiving funds. The report’s primary goal is to ensure funds are used according to legal and regulatory requirements. Such vigilance safeguards the integrity of financial practices involved.