Township of Bigler – Clearfield County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report examined the liquidation fuels tax fund of the Township of Bigler in Clearfield County, Pennsylvania, for the period from January 1, 2020, to December 31, 2023. The report focused on reviewing the Forms MS-965 With Adjustments based on compliance with the Department of Transportation’s Publication 9. Management is responsible for the presentation of these forms according to the established criteria. The auditing process was conducted in line with standards from the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring reasonable assurance of the forms’ accuracy and compliance. A significant finding highlighted a noncompliance issue where a 2023 liquid fuels allocation was deposited into the General Fund instead of the Liquid Fuels Tax Fund but was subsequently corrected. The report implies that, except for this issue, the forms are materially in compliance with the relevant criteria. The aim was to ensure proper fund use per legislative regulations.