Published May 21, 2025
About This Audit
An independent auditor examined the Liquid Fuels Tax Fund for the Township of Upper Frankford, Cumberland County, covering January 2022 to December 2023. This examination adhered to standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The objective was to ensure that the Forms MS-965 With Adjustments were presented accurately following the Department of Transportation’s criteria. The auditor’s procedures provided a reasonable basis for their opinion, stating the forms complied materially with the required criteria. The auditor did not find any significant deficiencies or material weaknesses in internal control nor instances of noncompliance that required reporting. As part of the engagement, the auditor tested compliance with relevant laws and regulations but did not express a compliance opinion. The purpose of this report was to verify appropriate fund use according to specified laws and regulations. The audit concluded without detecting compliance issues or significant control deficiencies.