Published September 11, 2025
About This Audit
An independent audit was conducted for the Township of Upper Frederick’s Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2024. The audit, conducted according to American Institute of Certified Public Accountants and Government Auditing Standards, examined Forms MS-965 With Adjustments. Although the forms were generally presented accurately, a significant issue was identified: the township spent $85,892.59 on a paving project without obtaining necessary project approval. This finding indicates noncompliance with the regulations governing expenditures from the Liquid Fuels Tax Fund. The report aims to help the Pennsylvania Department of Transportation oversee municipal compliance and is not intended for other purposes. This is an automated summary. Please rely on the contents included in the released audit report.