Published January 28, 2025
About This Audit
The Independent Auditor’s Report for the Township of Pine in Allegheny County covers the Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2023. The audit examines whether the Forms MS-965 With Adjustments accurately reflect the fund’s financial statements according to Pennsylvania Department of Transportation standards. Conducted under the American Institute of Certified Public Accountants and Government Auditing Standards, the audit found the forms to be materially accurate. The audit also reviews internal controls and compliance with laws but did not seek a formal opinion on those aspects. No significant deficiencies or material weaknesses were identified within internal controls. Additionally, compliance tests showed no noncompliance issues affecting the Forms MS-965. Thus, the Liquid Fuels Tax Fund was found to be used for its intended purpose in alignment with relevant laws and standards.