Township of Upper Merion – Montgomery County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Township of Upper Merion in Montgomery County, PA, examines the Forms MS-965 for the Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2023. The report was conducted per American Institute of Certified Public Accountants and Government Auditing Standards to ensure the forms are materially correct. No material weaknesses in internal controls were identified, though issues like failure to timely submit the final completion report and late allocation receipt were noted. The purpose of the report is to verify that funds are spent according to relevant laws and regulations. The report is not for assessing internal controls or compliance beyond this scope. The Liquid Fuels Tax funds are allocated annually for the maintenance of local roads and distributed based on local road mileage and population. The report concludes that the Forms MS-965 are accurate regarding the criteria and legal standards established for the Liquid Fuels Tax Fund.