Township of Upper Fairfield – Lycoming County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report evaluates the Form MS-965 With Adjustments for Upper Fairfield Township’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2023. The Township’s management presents this form according to criteria in the report’s Background section and the Department of Transportation’s Publication 9. The audit adheres to standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aims to ensure the form’s accurate presentation according to these criteria. While no material weaknesses in internal control were noted, the audit does not provide an opinion on internal controls or compliance. The report also checks for compliance with relevant laws and regulations, with no instances of noncompliance found. The purpose of this audit is to confirm legal and regulatory compliance in fund management, as governed by Pennsylvania law and Transportation Department policies. The audit found the fund information accurately presented in all material respects.