Published May 20, 2025
About This Audit
The independent auditor’s report for Cooper Township, Clearfield County, Pennsylvania, evaluates the Liquid Fuels Tax Fund for January 1, 2020, to December 31, 2023. The report examines the Forms MS-965 With Adjustments, assessing compliance with the Pennsylvania Department of Transportation’s criteria and standards by the American Institute of Certified Public Accountants and the Comptroller General of the United States. The audit aims to ensure the municipality utilized funds properly, revealing no material misstatements or significant noncompliance. The forms detail expenditure summaries, fund balances, and project specifics, aligning with governmental and internal control standards. However, the report does not express opinions on internal control or comprehensive compliance. The audit, completed by April 2025, encountered full cooperation from the Township of Cooper, ensuring adherence to legal and regulatory obligations. Therefore, the report confirms correct usage and compliance with the Liquid Fuels Tax allocation laws.