Published February 12, 2025
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund Forms MS-965, with adjustments, for the Township of Hebron, Potter County, covering January 1, 2020, to December 31, 2023. The township’s management is responsible for the accuracy of these forms based on criteria from the Department of Transportation’s Publication 9. The auditor conducted the examination following standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit found that the forms were presented accurately without identifying material weaknesses in internal control, and no significant noncompliance with laws or regulations was observed. This report is intended solely for evaluating the township’s compliance with relevant regulations governing the expenditure of Liquid Fuels Tax Fund money and is not suitable for any other use. The report concludes that the adjustments to the forms were appropriate, and the fund’s usage complied with applicable legislation and Publication 9 regulations.