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

This independent auditor’s report examines Form MS-965 With Adjustments for the Township of Hepburn’s Liquid Fuels Tax Fund from January 1 to December 31, 2023. The audit was conducted according to AICPA attestation standards and governmental auditing standards to ensure the accuracy of the Form MS-965. The report verifies that the fund’s presentation is consistent with criteria established by the Pennsylvania Department of Transportation and identifies no material weaknesses in internal control, though unidentified weaknesses may exist. The audit assesses compliance with relevant legal and regulatory provisions but does not provide an opinion on overall compliance. The purpose of the report is to ensure that the fund’s expenditures align with legal and regulatory requirements. The audit concludes that the Form MS-965 accurately presents the financial information of Hepburn Township’s Liquid Fuels Tax Fund for the specified period.