Published May 22, 2025
About This Audit
The independent auditor’s report for the Township of Conewango in Warren County, Pennsylvania, reviews the Liquid Fuels Tax Fund for the year 2023. The audit, conducted according to American Institute of Certified Public Accountants and Government Auditing Standards, evaluates the municipality’s compliance with state regulations and the accuracy of the provided Form MS-965, a financial report detailing expenditures and allocations based on road mileage and population. No material weaknesses were found in internal controls, though a recurring issue of late allocation receipt was noted. The Liquid Fuels Tax Fund allocations, sourced from the state’s Motor License Fund, are intended for local road maintenance and must adhere to specific administrative guidelines set by the Department of Transportation. The audit report concludes that the Form MS-965 with adjustments accurately reflects the fund’s financial status, fulfilling its purpose of ensuring that the funds are used appropriately and in compliance with applicable laws and regulations.