Published February 11, 2025
About This Audit
The Independent Auditor’s Report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Liberty, Mercer County, covering January 1, 2022, to December 31, 2023. The report aims to ensure these forms comply with requirements from the Pennsylvania Department of Transportation. The audit follows standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. These standards require planned procedures to check for accurate presentation and adherence to criteria, such as absence of fraud or error. It concludes that the forms present required information accurately based on these criteria. No significant deficiencies or material weaknesses in internal control or instances of noncompliance were found. The purpose of the audit is to verify the appropriate use of Liquid Fuels Tax Fund money according to applicable laws and regulations. Consequently, the report is not intended for other uses.