Published October 23, 2025
About This Audit
The Independent Auditor’s Report regarding the Township of Woodcock’s Liquid Fuels Tax Fund for 2024 examined the Form MS-965 with Adjustments. The examination was conducted under attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The report found that $12,592.50 was wrongly spent on non-permissible crack seal with fiber, but it was reimbursed in January 2025. While generally compliant, this deviation led to a qualified opinion. The report highlights the responsibilities municipalities have in managing these funds, including submitting annual reports, ensuring compliance with Act 655, and resolving any discrepancies. It aids the Pennsylvania Department of Transportation in overseeing fund administration and ensures adherence to relevant laws and regulations. This report, not intended for other uses, emphasizes the need for careful financial management by municipalities to avoid potential funding allocation issues in the future. This is an automated summary. Please rely on the contents included in the released audit report.