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

This Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of Rockland Township in Berks County, Pennsylvania, for the year 2023. The township’s management is responsible for the form’s preparation, based on guidelines outlined in the report and the Department of Transportation’s Publication 9. The audit follows standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The report concludes that, in all material respects, the form reflects the necessary information according to Pennsylvania’s criteria. The audit also checks internal controls and compliance with laws affecting the form, but does not express an opinion on them, finding no significant issues. The Liquid Fuels Tax Fund allocations are used for local highway maintenance, following specific criteria to qualify for state funds. Overall, the report confirms the proper presentation of the township’s tax funds for the specified period.