Published March 27, 2025
About This Audit
The Independent Auditor’s Report examines Form MS-965 With Adjustments for the Township of Ephrata’s Liquid Fuels Tax Fund for 2023. This report ensures funds are managed according to legal criteria set by Pennsylvania’s Department of Transportation. The examination follows attestation standards to assess if the Form is materially correct. During this process, no material weaknesses or significant deficiencies in internal control were identified, nor instances of noncompliance affecting the Form were found. The Liquid Fuels Tax Fund, governed by Act 655, allocates funds based on road mileage and population for maintaining infrastructure. Municipalities must adhere to specific reporting requirements, and the Department of Transportation oversees fund administration. The purpose of this report is to confirm funds are properly allocated and used under applicable laws and guidelines. It is intended solely for this specific evaluation and is unsuitable for any other use.