Township of North Union – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The independent auditor’s report examines the Township of North Union’s Liquid Fuels Tax Fund Forms MS-965 with Adjustments for the period from January 1, 2020, to December 31, 2023. The management of the municipality is responsible for the presentation of these forms in line with Department of Transportation guidelines as stated in Publication 9. The audit was performed according to attestation standards by the AICPA and Government Auditing Standards to ensure the forms’ accuracy in all material respects. The auditors did not identify deficiencies in internal control that amounted to material weaknesses. However, the audit disclosed a matter concerning the late receipt of allocation, though it did not find instances of noncompliance or other significant issues. The purpose of this report is to verify that the municipality’s Liquid Fuels Tax Fund expenditures are in compliance with the applicable laws and regulations, ensuring proper fund usage for road maintenance and repairs.