Published May 5, 2025
About This Audit
The independent auditor conducted an examination of the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Township of Branch, Schuylkill County, Pennsylvania, over the period from January 1, 2021, to December 31, 2023. The examination aimed to express an opinion on the Forms MS-965 in accordance with Department of Transportation’s Publication 9 and attestation standards. The audit found that the Forms MS-965 With Adjustments were presented accurately and in compliance with the specified criteria. No significant deficiencies or material weaknesses in internal control were identified. Furthermore, tests showed no instances of noncompliance affecting the Forms MS-965. The report’s purpose is to ensure adherence to relevant laws and regulations related to the Liquid Fuels Tax Fund’s use. It forms part of ensuring funds are allocated and used correctly for road and bridge maintenance by municipalities, in line with Pennsylvania Vehicle Code and other regulations.