Township of Upper Turkeyfoot – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The independent auditor’s report for the Township of Upper Turkeyfoot, Somerset County, evaluates the Liquid Fuels Tax Fund Forms MS-965, With Adjustments, covering January 1, 2021, to December 31, 2023. The examination followed attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor’s opinion confirms that the forms present information accurately per the Pennsylvania Department of Transportation requirements. A significant finding identifies a material weakness due to related authorized check signers. Testing did not reveal any noncompliance, though the report notes a recurring late receipt of allocation. The report aims to ensure proper spending of Liquid Fuels Tax Fund money in accordance with relevant laws. Overall, the report finds the forms to be compliant, but underlines the need to address the identified internal control deficiency.