Township of Lower Yoder – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

An independent auditor’s report was conducted for the Township of Lower Yoder, Cambria County, Pennsylvania, concerning the Liquid Fuels Tax Fund for the period from January 1, 2021, to December 31, 2023. This examination reviewed the Forms MS-965 with adjustments, which are required by the Pennsylvania Department of Transportation. The auditors identified no material deficiencies in the township’s internal controls or compliance with relevant laws and regulations affecting the Forms MS-965. The audit was performed according to American Institute of Certified Public Accountants and Government Auditing Standards. The report concluded that the financial forms were presented accurately, and there were no instances of fraud or significant noncompliance issues. The report is intended to ensure the Liquid Fuels Tax Fund is used appropriately under the stipulated laws and regulations, helping maintain roads and infrastructure within the municipality.