Published May 22, 2025
About This Audit
The independent auditor examined the Liquid Fuels Tax Fund of the Township of Buffalo, Perry County, Pennsylvania, from January 1, 2023, to December 31, 2023. This examination reviewed Form MS-965 With Adjustments to ensure the documentation matched Pennsylvania Department of Transportation guidelines and Publication 9. The audit adhered to American Institute of Certified Public Accountants and Government Auditing Standards, seeking to confirm the form’s compliance in all material respects. No material weaknesses in internal control were identified, nor instances of noncompliance noted. The law mandates that municipalities use the fund for maintaining roads and bridges, with allocations based on local road mileage and population. The report’s findings support the proper management and usage of these funds as per regulations and criteria. The auditor’s report asserts that the Township of Buffalo’s handling of the Liquid Fuels Tax funds is materially correct according to the provided standards.