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

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund Forms MS-965 for the Township of Delaware, Northumberland County, Pennsylvania, covering January 1, 2020, to December 31, 2023. The township’s management is responsible for presenting these forms in alignment with specified criteria. The audit was conducted following standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, aiming to ensure the forms are free from material misstatements. The auditor found the forms to be accurate in all material respects but did not identify any material weaknesses in internal control. Compliance with laws and regulations was also reviewed, with no instances of noncompliance detected. The report is purposed to verify if funds were allocated and used according to applicable laws, aiding governance oversight.