Township of Patton – Centre County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report on the Township of Patton’s Liquid Fuels Tax Fund for 2023 examined the accuracy of Form MS-965 with Adjustments. This form documents the fund’s expenditures, which are regulated under Pennsylvania’s Liquid Fuels Tax Municipal Allocation Law. The auditor ensured compliance with attestation standards by the AICPA and Government Auditing Standards. The report affirmed that the form met the criteria set by the Department of Transportation and disclosed no significant deficiencies in the internal control or instances of noncompliance. The examination aimed to verify lawful expenditure of allocated funds, with criteria involving major and minor equipment purchases and the municipal allocation based on population and road mileage. The auditor did not express an opinion on internal control, focusing instead on the form’s presentation. The report was prepared to ensure compliance with laws and regulations, not to assess internal controls. No material weaknesses were found, and the funds were deemed properly managed.