Published March 27, 2025
About This Audit
The independent auditor’s report for the Township of Fulton’s Liquid Fuels Tax Fund covered the period from January 1, 2023, to December 31, 2023. The audit was conducted under the attestation standards set by the AICPA and Government Auditing Standards. The objective was to express an opinion on the Form MS-965 With Adjustments, ensuring it complied with Pennsylvania Department of Transportation criteria and Publication 9. The examination found that the form was presented accurately in all material respects. The audit also assessed the township’s internal controls, finding no material weaknesses but noting that unrecognized deficiencies might exist. Additionally, compliance with laws and regulations was tested, and no noncompliance issues that needed reporting were found. The report’s purpose was to ensure funds were used according to applicable laws, linking fund allocations to population and road mileage. The report underscores compliance with Act 655, the need for municipalities to submit required documents, and the vital adherence to regulations for continued funding