Township of North Beaver – Lawrence County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examines the Liquid Fuels Tax Fund of North Beaver Township, Lawrence County, for the period from January 1, 2022, to December 31, 2023. The township’s management is responsible for presenting the MS-965 Forms in accordance with prescribed criteria. The auditor’s role was to express an opinion on these forms based on their examination, which entailed compliance with standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The report indicates no deficiencies in internal control that constitute material weaknesses were identified, and no noncompliance with regulations was noted during testing. The audit sought to ensure that the fund’s money was utilized as per legal and regulatory requirements. Consequently, the MS-965 Forms were found to be presented correctly in all material respects, in alignment with the Pennsylvania Department of Transportation’s guidelines. This report is intended solely for assessing the municipality’s compliance regarding fund usage.