Township of Little Beaver – Lawrence County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Liquid Fuels Tax Fund of the Township of Little Beaver, Lawrence County, Pennsylvania, covers the period from January 1, 2022, to December 31, 2023. The report examines Forms MS-965 With Adjustments to ensure they are presented according to the criteria outlined in the Department of Transportation’s Publication 9. The audit was conducted per established attestation standards and revealed no material weaknesses in internal control or noncompliance issues except for a noted finding regarding improperly expended liquid fuels money on a project. The report emphasizes adherence to laws and regulations governing the Liquid Fuels Tax Fund, underlining the municipality’s responsibility to comply with reporting and financial management rules to qualify for state allocations. The audit provides assurance on the accuracy of the financial presentation but does not express opinions on internal control or broader compliance matters.