Township of Highland – Elk County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor conducted an examination of the Forms MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the Township of Highland, Elk County, Pennsylvania, covering January 1, 2022, to December 31, 2023. The audit adhered to established standards, aiming to ensure the forms are presented correctly per the Pennsylvania Department of Transportation’s criteria. The examination found that the forms were generally presented accurately, with noted deficiencies in internal control deemed material weaknesses. The audit did not focus on expressing an opinion on internal control or compliance with laws but rather on the forms’ presentation accuracy. The Liquid Fuels Tax Municipal Allocation Law and other legislative guidelines ensure the proper use of funds for maintaining municipal roads and bridges. This audit, whose primary purpose was to verify fund use compliance with relevant regulations, found no reportable noncompliance instances under the Government Auditing Standards.