Published February 13, 2025
About This Audit
The independent auditor’s report for the Township of Cleveland in Columbia County, Pennsylvania, focuses on the examination of the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for the year 2023. The report, required by the Pennsylvania Department of Transportation, asserts that except for a previous discrepancy where the township lacked price quotation documentation for an expenditure of $15,850.20, all financial statements were presented in accordance with specified criteria set forth in the Department of Transportation’s Publication 9. The auditors found no material weaknesses or significant deficiencies in internal control and no instances of noncompliance requiring reporting. The audit confirmed that the expenditure and allocation of funds were compliant with applicable laws and regulations. Despite the noted exception, the Township reimbursed the fund after the audit period. Overall, the report concludes that the Form MS-965 is materially presented as required.