Published June 4, 2025
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund for Lower Pottsgrove Township, Montgomery County, covering January 1, 2022, to December 31, 2023. The audit adheres to standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit finds that the Forms MS-965 with Adjustments present the information correctly per the Pennsylvania Department of Transportation’s criteria. The audit also assesses internal controls related to the financial reporting of these forms, finding no significant deficiencies or material weaknesses. The purpose of the report is to ensure fund allocations align with legal and regulatory requirements for road maintenance. The report also details the correct filing and compliance processes necessary for municipalities to continue receiving funds. The auditors appreciate the township’s cooperation during the audit process, concluding that the report’s findings should only be used for its stated purpose.