Township of Cadogan – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examines the Liquid Fuels Tax Fund Forms MS-965 with adjustments for the Township of Cadogan, Armstrong County, for the period January 1, 2022, to December 31, 2023. The township’s management is responsible for ensuring the Forms MS-965 are completed in accordance with the criteria described in the report’s Background section and the Department of Transportation’s Publication 9. The audit was carried out following attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors’ primary goal was to assess whether the forms present information fairly and accurately, without expressing opinions on internal controls or compliance with all laws and regulations. No deficiencies in internal control were identified, nor were there any instances of noncompliance discovered. The report’s purpose is to verify that the fund is expended according to the relevant laws and regulations.