Township of Lower Frederick – Montgomery County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit examined the Liquid Fuels Tax Fund for the Township of Lower Frederick for the period from January 1, 2024, to December 31, 2024. The audit assessed Form MS-965, with adjustments, against criteria specified by state regulations and the Department of Transportation’s Publication 9. The examination followed standards set by the AICPA and U.S. Government Auditing Standards. The report confirms the Form meets all material respects required by PennDOT, assisting in regulatory oversight of the Liquid Fuels Tax Fund, which allocates funds to local road maintenance and repair based on population and road mileage. This report is intended solely for the Department’s regulatory use. This is an automated summary. Please rely on the contents included in the released audit report.