Published February 10, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of Fishing Creek Township, Columbia County, Pennsylvania, for January 1, 2022, to December 31, 2023. The report assesses compliance with the criteria in the Department of Transportation’s Publication 9 and evaluates the management’s presentation of Forms MS-965 With Adjustments. Conducted under American Institute of Certified Public Accountants and Government Auditing Standards, the audit identifies material weaknesses, deficiencies, or noncompliance with regulations that affect these forms. Key findings reveal that during 2022 and 2023, funds were used to purchase anti-skid material without proper documentation. The purpose of this report is to ensure fund money is allocated according to laws and regulations. Although no significant deficiencies were identified in internal control, the auditor notes documentation issues for price quotations, which were not available for the examination. The examination aims to ensure the appropriate presentation of Forms MS-965.