Published September 11, 2025
About This Audit
The independent auditor’s report for the Township of Bern’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, concludes that the Form MS-965 With Adjustments meets the requirements of the Pennsylvania Department of Transportation. The report indicates adherence to the audit standards set by the American Institute of Certified Public Accountants and the Government Auditing Standards. This report aims to assist the Pennsylvania Department of Transportation in its regulatory duties, particularly concerning the funds allocated for the maintenance and repair of local roads and bridges. The Liquid Fuels Tax Fund audits ensure that municipalities comply with statutory requirements to receive annual allocations based on road mileage and population, as detailed in Department of Transportation’s Publication 9. The township’s management is responsible for ensuring compliance with these criteria, with specific focus on the permissible expenditure of funds to maintain eligibility for future allocations. This is an automated summary. Please rely on the contents included in the released audit report.