Published February 10, 2025
About This Audit
The Independent Auditor’s Report for the Township of Shade, Somerset County, PA, evaluates the Liquid Fuels Tax Fund Forms MS-965 with Adjustments for the period from January 1, 2021, to December 31, 2023. The audit was conducted per standards established by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors opined that the forms accurately present the required information by the Pennsylvania Department of Transportation. The audit involved assessing risks of material misstatement due to fraud or error and examining compliance with regulations. No material weaknesses in internal control or instances of noncompliance were identified. The report aims to ascertain compliance with laws and regulations governing the usage of the Liquid Fuels Tax Fund, which allocates funds for road maintenance based on local road mileage and population. It is a specialized report not intended for other uses.