Published February 20, 2025
About This Audit
The Independent Auditor’s Report for the Township of West Deer’s Liquid Fuels Tax Fund, covering January 1, 2022, to December 31, 2023, assessed the Forms MS-965 With Adjustments. The audit aimed to ensure compliance with Pennsylvania’s Department of Transportation criteria. Conducted as per the American Institute of Certified Public Accountants and Government Auditing Standards, the audit found the forms fairly presented, with no significant deficiencies or material weaknesses in internal control. It also noted no instances of noncompliance impacting the Forms MS-965’s determinations. The Liquid Fuels Tax Fund, as regulated by Act 655 and overseen by the Department of Transportation, involves allocated state funds for municipal road maintenance, based on road mileage and population, with specified compliance and timely reporting required for the municipalities to receive these allocations. The report establishes that the funds were appropriately managed according to applicable regulations.