Township of Rockdale – Crawford County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

This independent auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Rockdale Township, Crawford County, covering January 1, 2023, to December 31, 2024. The auditors followed standards set by AICPA and Government Auditing Standards to express a qualified opinion on these forms. The examination highlighted a critical finding: Rockdale Township spent $12,960 on road excavation and $18,365 on stone hauling without maintaining the necessary documentation for price quotations. Consequently, the report emphasizes deficiencies such as a lack of documentation required by Government Auditing Standards. Moreover, the audit ensures Rockdale Township adheres to regulatory obligations laid out by the Pennsylvania Department of Transportation, including depositing funds into a special Municipal Liquid Fuels Tax Fund and complying with Act 655’s provisions. This is an automated summary. Please rely on the contents included in the released audit report.