Township of Pine – Indiana County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report examines Forms MS-965 with adjustments for the Liquid Fuels Tax Fund of Pine Township, Indiana County, Pennsylvania, for January 1, 2022, to December 31, 2023. The municipality’s management is responsible for the presentation, while the auditor’s role is to express an opinion based on compliance with specific standards. The auditor found the forms in order, in alignment with the Department of Transportation’s criteria. The report noted no material weaknesses or significant deficiencies in internal control during the examination. The audit did not aim to provide opinions on compliance but found no noncompliance instances. The report ensures funds are spent per laws and regulations. The Department of Transportation administers these funds based on specific criteria, including road mileage and population proportion. Overall, the forms comply with the standards and criteria set forth by the Department of Transportation’s guidelines.