Published June 5, 2025
About This Audit
The independent audit report for the Liquid Fuels Tax Fund of the Township of Toboyne, Perry County, Pennsylvania, covers the period from January 1, 2023, to December 31, 2023. The audit was conducted following standards by the AICPA and Government Auditing Standards. The audit examines the Form MS-965 With Adjustments, evaluating its adherence to criteria specified by the Pennsylvania Department of Transportation and Publication 9. The audit assesses internal control deficiencies and financial compliance, discovering no material weaknesses or reportable noncompliance. The Liquid Fuels Tax Fund supports local road maintenance, funded through state allocations based on road mileage and population. The report confirms the municipality’s management correctly presented the form concerning the established criteria. The audit stresses the purpose of ensuring fund use complies with laws and regulations, not to express opinions on internal control. The report provides critical insights into financial transparency and accountability for local government activities in Toboyne Township.