Township of Brush Creek – Fulton County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2023

The audit report examines the Liquid Fuels Tax Fund of the Township of Brush Creek, Fulton County, Pennsylvania, for the period from January 1, 2019, to December 31, 2023. The audit assesses the accuracy of Forms MS-965 With Adjustments, as prepared by the municipality, in accordance with the Department of Transportation’s standards. Conducted per American Institute of Certified Public Accountants and Government Auditing Standards, the audit found the Forms MS-965 present information correctly, barring deficiencies in internal control or noncompliance with laws that would materially affect the forms. The Liquid Fuels Tax Fund, governed by Act 655 and related regulations, allocates funds for municipal maintenance based on road mileage and population. The audit’s purpose is to ensure fund allocations comply with relevant laws, offering no findings of significant deficiencies or material weaknesses. The report cannot be used for other purposes and appreciates the township’s cooperation during the examination.