Township of Point – Northumberland County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Township of Point, Northumberland County, for January 1, 2020, to December 31, 2023. Management is responsible for presenting the Forms MS-965, while the auditors express an opinion based on attestation standards. The examination aims to ensure Forms MS-965 are presented accurately. Ethical requirements were met, and the audit found no material misstatements or internal control weaknesses. Compliance with laws and regulations was tested, with no significant issues discovered. The report reviewed the township’s fund expenditures and management of liquid fuels tax funds under Pennsylvania regulations. However, no opinion was expressed on internal controls or compliance. The Liquid Fuels Tax Municipal Allocation Law provides funds for street maintenance, allocated based on road mileage and population. The audit ensures funds are used correctly, with no adverse findings noted, ensuring proper allocation and use of municipal resources. This is an automated summary. Please rely on the contents included in the released audit report.