Published February 18, 2025
About This Audit
This report summarizes the attestation engagement conducted for the Township of Liberty’s Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2023. The independent auditor examined Forms MS-965 With Adjustments to ensure compliance with the criteria from the Pennsylvania Department of Transportation’s Publication 9 and relevant laws. The auditor, maintaining independence and ethical conduct, concluded that the forms are correctly presented in all material aspects. The examination adhered to standards by the American Institute of Certified Public Accountants and Government Auditing Standards. No material weaknesses or significant deficiencies in internal controls were identified. The audit confirmed compliance with laws and regulations, with no incidents of noncompliance reported. The report aims to ensure proper use of Liquid Fuels Tax funds under governing laws and isn’t intended for other purposes. It acknowledges cooperation from the Township and invites queries.