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PA Department of the Auditor General

Published February 10, 2025

About This Audit

The independent auditor’s report on the Liquid Fuels Tax Fund for Franklin Township, Lycoming County, Pennsylvania, evaluated the Form MS-965 with Adjustments for the period of January 1, 2023, to December 31, 2023. The report, aimed at determining the township’s compliance with applicable laws and regulations, concluded that the Form MS-965 accurately represented the required information. The audit was conducted following attestation standards and Government Auditing Standards. It highlighted no material weaknesses in the township’s internal controls or instances of noncompliance. The Liquid Fuels Tax Fund, regulated by Pennsylvania’s Motor License Fund, allocates resources for maintenance of streets, roads, and bridges. Compliance with Pennsylvania Department of Transportation’s Publication 9 ensures receipt of these funds, conditional upon submission of reports like MS-965 and addressing any discrepancies or holds. The purpose of this report is specific to monitoring expenditure compliance with legal requisites.

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Pennsylvania Department
of the Auditor General