Published March 10, 2025
About This Audit
The independent auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund for the Township of Boggs, Armstrong County, covering the period from January 1, 2022 to December 31, 2023. This report, conducted according to attestation standards by the American Institute of Certified Public Accountants, ensures the forms comply with criteria specified by the Pennsylvania Department of Transportation’s Publication 9. The report finds no material misstatements or instances of noncompliance. The Liquid Fuels Tax Fund is allocated to municipalities for maintaining roads and bridges, with distribution based on local road mileage and population. Auditors did not identify any significant internal control weaknesses or noncompliance issues. The report verifies that the Township’s Liquid Fuels Tax money is used according to legal provisions, thus meeting its objective of ensuring proper fund utilization.