Township of Middle Taylor – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report addresses the examination of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Middle Taylor, Cambria County, covering January 1, 2022 to December 31, 2023. The auditor noted limitations due to a lack of management’s written representations, preventing them from expressing an opinion on the conformity of these forms with Pennsylvania Department of Transportation requirements. The audit, aimed primarily at opinion expression rather than internal control assessment, found no compliance issues under Government Auditing Standards, though unidentified material weaknesses or deficiencies might exist. The Liquid Fuels Tax Fund, governed by Act 655 of 1956 and managed per PennDOT guidelines, allocates funds to municipalities for road maintenance, based on mileage and population. The report is intended for PennDOT and Township officials.