Township of Pavia – Bedford County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report focuses on the examination of the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund in the Township of Pavia, Bedford County, Pennsylvania, from January 1, 2022, to December 31, 2023. The audit was conducted in line with Pennsylvania Department of Transportation requirements and related standards. The examination faced limitations due to the absence of a required management representation letter, which restricted the ability to express an opinion on the compliance of Forms MS-965. Significant issues included the lack of documentation supporting expenditures and a recurring non-receipt of allocations. Despite these challenges, the audit followed standards to report any deficiencies or noncompliance affecting the forms. This report is intended for the Department of Transportation and the Township of Pavia and highlights the importance of adhering to reporting procedures to ensure proper fund administration. The audit revealed material weaknesses and noncompliance that need addressing.