Published February 11, 2025
About This Audit
The independent auditor’s report for the Township of Lycoming’s Liquid Fuels Tax Fund for 2023 reviewed Form MS-965 with adjustments. This examination, following American Institute of Certified Public Accountants and Government Auditing Standards, aimed to provide assurance that the Form is presented accurately according to the established criteria. The auditor found that the Form reasonably reflects the required information as per the Pennsylvania Department of Transportation for the specified period. While no material weaknesses or significant deficiencies in internal control were identified, such limitations in scope indicate that undiscovered issues might exist. The audit also tested compliance with laws and regulations related to fund usage, revealing no instances of noncompliance. This report primarily assesses whether the funds are being used according to applicable laws and dictates of the Department of Transportation, ensuring that the Liquid Fuels Tax allocation aligns with legislative guidelines, as specified in relevant reports and criteria.