Published April 28, 2025
About This Audit
The Independent Auditor’s Report for the Township of Adams, Snyder County, Pennsylvania, examined the Liquid Fuels Tax Fund for 2023. The report evaluated the presentation of Form MS-965 with adjustments, assessing if it meets criteria from the Pennsylvania Department of Transportation’s Publication 9. The audit complied with American and Government Auditing Standards, focusing on obtaining reasonable assurance that Form MS-965 is accurate and consistent with regulations. Evaluations included internal controls, the reasonable assurance of material misstatement, and compliance with laws affecting the form. No significant deficiencies or material weaknesses in internal control were identified. Compliance tests revealed no issues requiring disclosure under Government Auditing Standards. The auditor general emphasized this report serves exclusively for assessing compliance with liquid fuels tax laws and regulations, not internal control or general compliance opinions. All statutory and regulatory obligations appeared to be met satisfactorily, ensuring proper use of allocated funds.