Published October 17, 2025
About This Audit
The independent auditor’s report examined Forms MS-965 for the Liquid Fuels Tax Fund of the Township of Carbon, Huntingdon County, for the period January 1, 2022, to December 31, 2023. The municipality faced two key issues: non-receipt and late receipt of allocations for 2022 and 2023, and expenditures exceeding available funds for equipment purchases in 2023, respectively. The funds were eventually reimbursed. The auditors conducted their examination according to accepted standards, ensuring all material aspects were duly considered and no material weaknesses in internal controls were found, though issues of noncompliance were noted. The report emphasizes ensuring funds are spent as dictated by the relevant laws and regulations. Although the auditor expressed a qualified opinion due to the identified issues, in all other respects, the Forms MS-965 with Adjustments were found to meet the required criteria. The report includes findings, recommendations, and discussions from an onsite closeout meeting. This is an automated summary. Please rely on the contents included in the released audit report.