Published January 28, 2025
About This Audit
The audit report examines the Form MS-965 With Adjustments for Shohola Township’s Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2023. The township’s management is responsible for form presentation, aligning with criteria from the Department of Transportation’s Publication 9. The audit was conducted following standards from the American Institute of Certified Public Accountants and government auditing guidelines. The audit aimed to provide reasonable assurance about adherence to the criteria, assessing risks of material misstatement due to errors or fraud. The auditors reported no material weaknesses in internal controls or instances of noncompliance. They underscored the importance of timely corrections of deficiencies in internal control to prevent misstatements. The report serves to determine legal compliance regarding the fund’s use, not to provide opinions on internal control or compliance. Overall, the Form MS-965 With Adjustments met the criteria set for Shohola Township’s management of its Liquid Fuels Tax Fund.