Township of Cass – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The audit reviewed the Liquid Fuels Tax Fund of Cass Township, Schuylkill County, from January 1, 2021, to December 31, 2023. The independent auditor’s report examined Forms MS-965 with adjustments, in line with Pennsylvania Department of Transportation’s Publication 9 criteria. Conducted under American Institute of Certified Public Accountants and Government Auditing Standards, the review aimed to ensure financial reporting accuracy and compliance. No material weaknesses were found in internal controls, though a late receipt of allocation was noted. The goal of the audit was to verify lawful fund use, not to assess overall internal controls or compliance extensively. The audit followed Liquid Fuels Tax Municipal Allocation Law guidelines, ensuring appropriate fund distribution and compliance with annual reporting, deposits, and expenditure criteria. Overall, the report ensures the fund’s accurate presentation and lawful administrative management.