Township of Hayfield – Crawford County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Township of Hayfield, Crawford County, Pennsylvania, examines the use of the Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2023. The report focuses on the accuracy of Form MS-965 With Adjustments as per the Department of Transportation’s criteria. The audit followed standards from the American Institute of Certified Public Accountants and Government Auditing Standards, assessing risks of material misstatements due to errors or fraud. An issue identified was a nonpermissible expenditure of $35,448 for salt brine, which the township later reimbursed. Except for this, the Form is deemed accurate in all material respects. The audit also evaluated internal controls, finding no material weaknesses, but acknowledging the possibility of unidentified issues. Compliance with legal and regulatory standards and proper internal control is emphasized to receive tax allocations properly, guided by Department of Transportation’s Publication 9.