Township of Lower Tyrone – Fayette County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

This independent auditor’s report examines the Liquid Fuels Tax Fund Form MS-965, with adjustments for Lower Tyrone Township, Pennsylvania, for 2023. Management is responsible for the presentation of this form in accordance with set criteria. The examination was conducted under the standards of the American Institute of Certified Public Accountants and the Comptroller General’s Government Auditing Standards. Though no material weaknesses in internal control were found during the examination, one risk of a material misstatement was noted, where $39,801.86 was recommended for reimbursement to the municipality’s fund. The report confirms overall compliance with the Department of Transportation’s criteria, noting specific requirements for municipalities receiving these funds, such as report submissions and financial resolutions. Auditors did not aim to assess internal controls or compliance comprehensively, but their tests indicated compliance with regulations. The report is intended solely for evaluating fund use compliance, not for other purposes.