Published May 22, 2025
About This Audit
An independent auditor conducted an examination of the Liquid Fuels Tax Fund for the Township of Howe, Perry County, Pennsylvania, for 2023. The Form MS-965, adjusted accordingly, was reviewed in line with standards from the AICPA and Government Auditing Standards. The auditor’s role was to determine if the form was presented correctly and materially follows the Department of Transportation’s Publication 9 criteria. During the audit, no material weaknesses or incidents of noncompliance were identified in relation to internal control over financial reporting or compliance with relevant laws and regulations. The purpose of this report was to ensure that Liquid Fuels Tax funds were properly allocated according to laws and regulations. Despite the lack of detected deficiencies in control processes, some may still exist. The report emphasizes the use and oversight of allocated funds, adhered to guidelines, and provides assurance of compliance during the specified period.