Published February 18, 2025
About This Audit
The independent auditor’s report examined the Liquid Fuels Tax Fund of the Township of Old Lycoming, Lycoming County, Pennsylvania, for 2023. The township’s management is responsible for presenting the Form MS-965 according to specific criteria set by the Pennsylvania Department of Transportation (PennDOT). The examination aimed to ensure that the Form MS-965 is presented accurately, with procedures performed according to attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The report concluded that the Form MS-965 complied in all material respects with PennDOT criteria, without identifying significant deficiencies or material weaknesses in internal control. The purpose was to verify that funds are utilized according to legal regulations. It confirmed no instances of noncompliance affecting the form. The examination also highlighted the township’s cooperative conduct. The report is intended solely for assessing fund compliance with specific laws and regulations.