Published December 28, 2025
About This Audit
The audit for the Township of Valley, Montour County, evaluated the Liquid Fuels Tax Fund’s Form MS-965 With Adjustments for January 1 to December 31, 2024. The report assessed compliance with Pennsylvania’s Department of Transportation criteria and auditing standards. Auditors found that the township’s Form MS-965 accurately reflects the required information, confirming adherence to the Pennsylvania Department of Transportation’s guidelines. The purpose of the report is to ensure regulatory compliance regarding the municipality’s use of liquid fuels tax funds for road maintenance. The methodology follows attestation standards and ensures ethical and independent review by assessing the risk of misstatement through evidence-based procedures. The township’s management efficiently presented its financial data in compliance with state requirements. This is an automated summary. Please rely on the contents included in the released audit report.