Published October 9, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund for the Township of Potter, Centre County, Pennsylvania, for the period from January 1, 2023, to December 31, 2024. The municipality is responsible for presenting the Forms MS-965 according to specific criteria, while the auditor’s responsibility is to express an opinion on these forms based on their examination. This examination was conducted in accordance with AICPA and Government Auditing Standards, ensuring the forms are materially accurate. The report emphasizes the regulations and responsibilities for managing Liquid Fuels Tax Funds, including submission requirements and permissible fund uses. It details criteria for Forms MS-965, focusing on fund expenditures, balances, equipment purchase limits, and reporting guidelines. The purpose of the report is to assist Pennsylvania’s Department of Transportation with regulatory oversight. This is an automated summary. Please rely on the contents included in the released audit report.