Published March 5, 2025
About This Audit
An independent auditor’s report examined the Form MS-965 for the Township of Lower Frederick’s Liquid Fuels Tax Fund for 2023. The township’s management is responsible for presenting this form in compliance with specific criteria, and the auditors expressed a favorable opinion, stating it met the required standards in all material respects. Conducted under attestation standards by the AICPA and Government Auditing Standards, the audit ensured reasonable assurance against material misstatement due to fraud or error. No significant deficiencies or material noncompliance were identified. The report also outlined the requirements municipalities must meet to qualify for annual Liquid Fuels Tax allocations under Pennsylvania law. The Liquid Fuels Tax is allocated based on the municipality’s local road mileage and population, and funds must be used for road and bridge maintenance. The report’s purpose was to verify compliance with relevant laws and regulations concerning fund expenditure.