Published May 7, 2025
About This Audit
The report details an independent audit of the Liquid Fuels Tax Fund for the Township of Beaver, Columbia County, Pennsylvania, for the period from January 1, 2023, to December 31, 2023. The audit examines Form MS-965 With Adjustments, ensuring the form complies with criteria set by the Pennsylvania Department of Transportation and relevant legislation. Conducted in accordance with professional standards, the audit aims to offer reasonable assurance that the form is free from material misstatement and that funds are spent according to applicable laws and guidelines. The report identifies no significant deficiencies in internal control but notes a recurring nonpermissible expenditure. The audit does not extend to expressing opinions on compliance with all legal provisions, and any findings are reported appropriately. The purpose of the report is specifically to verify fund compliance and is not suitable for other uses. The report highlights the need for municipalities to file annual reports and meet specific requirements to qualify for funding.