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PA Department of the Auditor General

Published March 11, 2025

About This Audit

The Independent Auditor’s Report examines the Form MS-965 With Adjustments concerning the Liquid Fuels Tax Fund for the Township of Raccoon, Beaver County, covering January 1, 2023, to December 31, 2023. The township’s management is responsible for preparing the form in accordance with established criteria. The auditors conducted their examination in compliance with the American Institute of Certified Public Accountants and Government Auditing Standards. Their responsibility was to provide an opinion on the presentation of Form MS-965 With Adjustments. Sufficient evidence was gathered, and the report expresses an opinion that the form accurately represents the required information. No material weaknesses or instances of noncompliance were found during the evaluation. The report’s purpose is to assess compliance with the Liquid Fuels Tax Fund requirements and ensure funds are appropriately spent. This ensures accountability and transparency in managing public resources at the township level.

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Pennsylvania Department
of the Auditor General