Published May 22, 2025
About This Audit
An independent audit was conducted on the Liquid Fuels Tax Fund of Gaines Township, Tioga County, Pennsylvania, covering January 1, 2021, to December 31, 2023. The Township management is responsible for the correct presentation of Forms MS-965 with adjustments based on criteria from the Department of Transportation. The auditors assessed the forms for material accuracy following professional attestation standards and found sufficient evidence to form a qualified opinion. The audit revealed an issue where $17,000 in Liquid Fuels Tax Fund money was mingled in a joint account with Act 13 money, without crediting interest to the Liquid Fuels Tax Fund. Despite this, the adjusted forms accurately presented the necessary information as required by the Pennsylvania Department of Transportation. The audit did not identify any major deficiencies in internal control. The report’s main purpose was to evaluate compliance with relevant laws for fund usage, and it is not intended for other purposes.