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

This auditor’s report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of Forkston Township, PA, for 2023. The report evaluates compliance with criteria described in the Department of Transportation’s regulations and highlights the township’s expenditure of $41,302.68 without obtaining required price quotations. The audit is guided by standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The report identifies deficiencies in internal control and compliance matters that could affect financial reporting. While no material weaknesses were identified, noncompliance with obtaining price quotations is noted. The analysis does not express opinions on internal control or broader compliance issues and focuses solely on verifying the presentation of the Form MS-965. The findings aim to ensure that the Liquid Fuels Tax Fund is managed according to laws and regulations. Proper documentation is emphasized for future compliance.