Township of Cumberland – Adams County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Township of Cumberland’s Liquid Fuels Tax Fund for 2023 was examined according to standards set by the American Institute of Certified Public Accountants and the Government Auditing Standards. This process involved evaluating Form MS-965 With Adjustments to ensure compliance with criteria from the Pennsylvania Department of Transportation and regulations. The auditors found that the Form MS-965 was presented correctly without any material misstatements or instances of noncompliance. The audit also considered internal controls but noted no significant deficiencies or material weaknesses. The purpose of the report was to verify that funds were used according to legal requirements, although it was not designed to express an opinion on compliance or internal controls. The report found the information accurately represented the required criteria, ensuring that funds were properly allocated and spent on maintaining local infrastructure.