Published August 6, 2025
About This Audit
The Independent Auditor’s Report for the Township of Liverpool, Perry County, Pennsylvania, examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund covering the period from January 1, 2023, to December 31, 2024. The audit is conducted following attestation standards and involves using judgment to assess risks of misstatement. The report concludes the forms meet Pennsylvania Department of Transportation criteria. The Liquid Fuels Tax Fund supports local road maintenance, with fund allocation partly based on road mileage and partly on population. Regulations require municipalities to submit reports, ensure compliance with laws, and resolve any discrepancies. The MS-965 adjustments identify fund expenditures and balances, ensuring that equipment spending aligns with permissible limits. All procedures and results are to assist the Pennsylvania Department of Transportation, and the report serves specific regulatory purposes. The audit upholds ethical standards while appreciating the cooperation from the Township. This is an automated summary. Please rely on the contents included in the released audit report.