Published April 28, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Township of Kingsley, Forest County, Pennsylvania for the period January 1, 2021, to December 31, 2023. The audit adhered to standards by the American Institute of Certified Public Accountants and Government Auditing Standards. It concluded that the Forms MS-965 With Adjustments present the required information accurately. However, instances of noncompliance were noted, including the late receipt of allocations and nonpermissible expenditures. The Liquid Fuels Tax Fund, governed by Act 655 of 1956 and administered by the Department of Transportation’s Publication 9, allocates funds for local road maintenance based on road mileage and population. Compliance requires submission of reports, financial condition surveys, and resolution of financial discrepancies. The audit aims to verify proper expenditure of the funds according to relevant laws and regulations.