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

An independent auditor examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Nicholson, covering the fiscal year 2023. The auditor’s responsibility was to provide an opinion on whether the form complied with Pennsylvania Department of Transportation’s standards under Government Auditing Standards. Following procedures to assess risks of material misstatement, the auditor found the evidence sufficient for a reasonable assurance that the form met the required presentation criteria. No significant deficiencies or material weaknesses in internal control were identified, nor any noncompliance with laws that materially affected the form. The purpose was to ensure fund expenditures complied with applicable laws, as outlined by the state’s guidelines. This information is crucial for fund management and adherence to regulations, ensuring the township’s allocation and expenditure processes are transparent and accountable.