Published February 11, 2025
About This Audit
The independent auditor’s report for the Township of Cass, Huntingdon County, Pennsylvania, covers the Liquid Fuels Tax Fund from January 1, 2021, to December 31, 2023. The audit, performed under the standards of the American Institute of Certified Public Accountants and Government Auditing Standards, found the Forms MS-965 with Adjustments were presented accurately according to criteria stipulated by the Pennsylvania Department of Transportation. The audit disclosed no significant deficiencies or material weaknesses in internal controls, nor any instances of noncompliance affecting the Forms MS-965. The criteria for reporting included the allocation and expenditure of Liquid Fuels Tax funds as regulated by Act 655 and the Department of Transportation’s Publication 9. The auditor’s responsibility was limited to reviewing whether the forms met specified criteria and did not extend to opinion on the internal controls or overall compliance with legal provisions. The report ensures that Liquid Fuels Tax Fund money was spent in accordance with applicable laws and regulations.