Published June 5, 2025
About This Audit
The Independent Auditor’s Report examined the Liquid Fuels Tax Fund Forms MS-965 of West Pottsgrove Township, Montgomery County, for January 1, 2022, to December 31, 2023. The report, conducted under American Institute of Certified Public Accountants (AICPA) attestation standards, aimed to verify the proper presentation of Forms MS-965 in accordance with Pennsylvania Department of Transportation criteria. The audit found that the forms are presented accurately, with no significant deficiencies or material weaknesses in internal control detected, nor instances of noncompliance with regulations. The criteria used for evaluation included ensuring compliance with Act 655 of 1956 concerning fund management and use. However, the audit did not assess internal control over the reporting or compliance, nor did it express opinions beyond the forms’ presentation. The report’s sole purpose is to evaluate the fund’s compliance with the relevant laws and guidelines, as per the Department of Transportation’s Publication 9.