Published March 24, 2025
About This Audit
An independent auditor examined the Liquid Fuels Tax Fund of the Township of Sandy Lake, Mercer County, for the period of January 1, 2023, to December 31, 2023. The audit aimed to ensure the Form MS-965 With Adjustments follows the criteria set by Pennsylvania’s Department of Transportation. Conducted under standards from the American Institute of Certified Public Accountants and Government Auditing Standards, the audit found the report to be accurately presented without significant deficiencies in internal control. However, it was beyond the audit’s scope to express opinions on internal controls or compliance with unrelated matters. The background provided details about the fund’s administration under the Liquid Fuels Tax Municipal Allocation Law, highlighting the need for municipalities to adhere to regulations to maintain funding. No material issues were identified, ensuring proper fund usage per the laws. The report underscores adherence to guidelines and regulations governing these funds.