Published August 18, 2025
About This Audit
The independent auditor’s report on the Liquid Fuels Tax Fund for the Township of Coolbaugh in Monroe County, Pennsylvania, covers the fiscal year from January 1, 2023, to December 31, 2023. The report examines Form MS-965, which details expenditures and adjustments in accordance with Pennsylvania’s Department of Transportation’s requirements. The audit was conducted following standards set by the American Institute of Certified Public Accountants and Government Auditing Standards to ensure accuracy in the form’s presentation. The audit’s criteria focus on proper fund management for municipal road and bridge maintenance, as dictated by state laws, specifically addressing major and minor equipment purchases and fund allocations. The report concludes that the township’s submission meets the required criteria and is suitable for the Department of Transportation’s needs, while also emphasizing the due diligence necessary for future fund allocations and proper budget management. This is an automated summary. Please rely on the contents included in the released audit report.