Township of Sheffield – Warren County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report examines the Township of Sheffield’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments for January 1, 2020, to December 31, 2023. Managed by the municipality, these forms are evaluated by the auditor to ensure compliance with Pennsylvania Department of Transportation criteria. The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. It found that the forms met the required criteria, though one instance of noncompliance related to advertising and bidding was noted. The audit’s focus was to verify that liquid fuels funds were used according to regulatory requirements, not to evaluate internal control or compliance with laws, though potential issues were reported. No material weaknesses in control were found. This report facilitates the proper administration of liquid fuels taxes by municipalities for road maintenance and ensures adherence to guidelines set forth in Department of Transportation’s Publication 9.