Township of Plain Grove – Lawrence County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report on the Township of Plain Grove’s Liquid Fuels Tax Fund for 2023 reviewed the Form MS-965 With Adjustments, prepared under Pennsylvania’s Department of Transportation guidelines. The auditor confirmed proper presentation of the form but noted no deficiencies in internal controls or compliance issues. The audit followed standards by the American Institute of Certified Public Accountants and the U.S. Government Auditing Standards to ensure accurate reporting of expenditures for municipal road maintenance under Act 655. The background outlines requirements for municipalities to receive funds, including annual report submissions and compliance with regulations, while detailing fund allocations based on local road mileage and population. The primary purpose of this report is for verifying the legal spending of the fund, emphasizing that the report is designed for regulatory adherence, not for general use. Overall, the report confirms the Township’s adherence to legal and fiscal standards.