Township of Young – Indiana County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report for the Township of Young, Indiana County, Pennsylvania, covers an examination of the Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2023. The township’s management is responsible for the presentation of Forms MS-965 according to Department of Transportation criteria. The audit followed attestation standards by the American Institute of Certified Public Accountants and the Comptroller General of the United States, ensuring reasonable assurance that Forms MS-965 are free from material misstatements. The audit found no material weaknesses in internal control and disclosed no compliance issues. The report emphasizes the importance of compliance with established guidelines, including timely submission of reports and resolution of financial holds. Criteria for Form MS-965 include detailed categories of expenditures and fund balances. The purpose of the report is to verify the proper allocation and usage of Liquid Fuels Tax funds in accordance with state laws and Department of Transportation’s Publication 9.