Published March 3, 2025
About This Audit
The Township of Morris in Huntingdon County, Pennsylvania, underwent an attestation engagement audit for its Liquid Fuels Tax Fund over the period from January 1, 2021, to December 31, 2023. The audit examined Form MS-965 with Adjustments to ensure compliance with criteria outlined by the Pennsylvania Department of Transportation’s Publication 9 and related laws. The audit was conducted under attestation standards by the American Institute of Certified Public Accountants alongside Government Auditing Standards. The objective was to verify whether the Forms MS-965 were presented accurately without material misstatements. The audit identified no material weaknesses or noncompliance with laws affecting the forms but did report a recurring late receipt of allocation. Despite the noted issue, the opinion rendered was that the Forms MS-965, with Adjustments, were presented correctly and met regulatory requirements. The audit underscores the importance of strict adherence to reporting standards and timely allocation receipt in managing municipal funds effectively.