Township of Pine Grove – Warren County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of Pine Grove Township, Warren County, from January 1, 2020, to December 31, 2023. The audit evaluates the accuracy of Forms MS-965, which are presented according to the Pennsylvania Department of Transportation criteria. The audit was conducted under the standards of the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring the forms contain no significant misstatements. The audit confirmed the forms were materially correct, though a significant deficiency involving an incorrect invoice was noted. No material weaknesses or noncompliance issues were found, indicating the general accuracy and compliance with relevant laws and regulations of the fund. The report aimed solely to verify the appropriate spending of the Liquid Fuels Tax Fund by Pine Grove Township, highlighting financial accountability and transparency in their management, and is not intended for other purposes.