Published July 31, 2025
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund for Township of Elk, Warren County, Pennsylvania, covering January 1, 2023, to December 31, 2024. The report affirms that Forms MS-965 with adjustments are accurate according to Pennsylvania Department of Transportation guidelines. The audit, adhering to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, found no significant deficiencies or material weaknesses in internal controls. While compliance was tested, issuing a separate opinion on it was not a goal. The fund allocation, influenced by municipalities’ road mileage and population, must meet reported requirements for maintenance and administration according to the Department of Transportation’s Publication 9. This report determines proper use of Liquid Fuels Tax Fund money in line with set regulations and concludes no compliance issues were found. The auditor commends the Township of Elk for their cooperation during the process. This is an automated summary. Please rely on the contents included in the released audit report.