Published February 10, 2025
About This Audit
The independent auditor’s report for the Township of Summit, Somerset County, Pennsylvania, covers the Liquid Fuels Tax Fund for January 1, 2021, to December 31, 2023. The report evaluates Forms MS-965 With Adjustments in accordance with the Pennsylvania Department of Transportation guidelines. An important finding was that $20,000 was spent on a 2005 International dump truck under restrictive bidding. This amount was reimbursed after the examination period. Despite this, the forms are presented accurately in all material respects. The audit follows standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. No material weaknesses were identified, although the report does not express an opinion on internal control or compliance beyond the financial statement presentation. The aim was to ensure that funds were used lawfully for road maintenance and repair, as required by legislation.