Published April 28, 2025
About This Audit
The independent auditor’s report for the Township of Collier’s Liquid Fuels Tax Fund for 2023 was conducted following standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors examined Form MS-965, which reports the usage of liquid fuels tax funds, and determined that it aligns with the Pennsylvania Department of Transportation’s criteria. They found no material weaknesses or significant deficiencies in internal controls or compliance issues that affect Form MS-965. The Liquid Fuels Tax Fund provides municipal allocations for road maintenance, based on local road mileage and population. The Township is required to follow certain regulations, submit reports, and ensure fund usage aligns with Act 655 of 1956, as amended. The report’s primary goal was to evaluate fund compliance with relevant laws and the Department’s Publication 9, highlighting no discrepancies were found.