Published April 28, 2025
About This Audit
The Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Union in Lawrence County for 2023. The evaluation, conducted according to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, provided reasonable assurance that the financial information is presented correctly. No significant deficiencies or material weaknesses in internal controls were identified. The auditor noted full compliance with laws and regulations. The Liquid Fuels Tax Fund assists municipalities with the maintenance of roads using funds allocated based on road mileage and population. To qualify for the funds, municipalities must comply with report submissions and financial management practices detailed in the Department of Transportation’s Publication 9. The audit found that the Township of Union met these criteria for 2023, with all finance-related obligations met satisfactorily before the report was issued in April 2025.