Township of Elk Creek – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report examined the Township of Elk Creek’s Liquid Fuels Tax Fund for 2023, reviewing compliance with Pennsylvania Department of Transportation standards. The municipality is responsible for accurately presenting the Form MS-965 with adjustments, while the auditors’ role was to express an opinion based on the examination conducted. This review followed American Institute of Certified Public Accountants and U.S. Government Auditing Standards. The audit concluded that the Form MS-965 meets the necessary criteria, with no significant deficiencies or material weaknesses identified in internal control. No noncompliance with laws or regulations was found that could materially affect the Form MS-965. The report’s objective was to assess the proper use of Liquid Fuels Tax Fund money based on described laws and regulations, and it is not intended for other purposes. The Township of Elk Creek cooperated during the audit process, achieving a satisfactory outcome.