Published January 27, 2025
About This Audit
The independent auditor’s report examined Forms MS-965 with adjustments for the Liquid Fuels Tax Fund of the Township of Summerhill, Crawford County, covering the period from January 1, 2021, to December 31, 2023. The examination, conducted under attestation standards, aimed to ensure that the forms present information in accordance with Pennsylvania Department of Transportation’s guidelines. The auditor found certain noncompliance issues, such as over-expended equipment purchases and inappropriate fund transfers, which were reported as required. No material weaknesses in internal control were identified, but compliance issues with legal and contractual obligations were noted. The report concluded that, with adjustments, the forms accurately reflect the fund’s allocations and expenditures for the specified period. The auditor advised that the report’s purpose is to assess compliance with identified regulations, and it is not suitable for other uses.