Published January 28, 2025
About This Audit
The Independent Auditor’s Report for the Township of Keating, Potter County, Pennsylvania, covers the examination of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2020, to December 31, 2023. The report evaluates whether funds were spent according to legal and regulatory criteria outlined by the Pennsylvania Department of Transportation’s Publication 9. The examination followed attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors found the Forms MS-965 were presented accurately, and no material weaknesses in internal controls or noncompliance with relevant laws were found. Their findings indicate that the Liquid Fuels Tax Fund money was used appropriately, meeting the standards required by the Pennsylvania Department of Transportation. The purpose of this report is to confirm proper fund usage according to the stipulated legal framework.