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

The Independent Auditor’s Report for the Township of Cowanshannock in Armstrong County, Pennsylvania, examined the Forms MS-965 with adjustments related to the Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2023. The municipality’s management is responsible for presenting these forms according to the criteria in the Department of Transportation’s Publication 9. The auditors followed attestation standards and found that the forms were presented correctly in all material respects. No material weaknesses in internal control or instances of noncompliance were identified during the engagement. The purpose of this report is to ensure compliance with laws and regulations concerning the use of Liquid Fuels Tax Fund money, as per Publication 9 and other legislative criteria. This report outlines requirements such as submitting annual reports, financial condition surveys, and ensuring compliance with various state department requirements to qualify for the annual allocation.