Township of Silver Spring – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Township of Silver Spring, Cumberland County, Pennsylvania, evaluates the Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2023. The audit was conducted following the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aims to ensure that Form MS-965, with adjustments, complies with the criteria set forth in the Department of Transportation’s Publication 9. The report confirms that the forms are presented accurately and examines internal controls and compliance with laws and regulations. No material weaknesses or noncompliance were identified. The audit specifically addressed the allocation and utilization of liquid fuels taxes dedicated to maintaining streets, roads, and bridges, ensuring funds are recorded appropriately and managed efficiently in alignment with legislation. The report also highlights criteria and procedures, such as significant and minor equipment purchases, fund balances, and state allocations.