Township of Shenango – Lawrence County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Independent Auditor’s Report evaluates the Township of Shenango’s Liquid Fuels Tax Fund for the period of January 1, 2023, to December 31, 2024, examining Forms MS-965 With Adjustments. The auditor’s responsibility is to express an opinion on these forms based on an examination in accordance with standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor reported a qualified opinion due to $22,000.00 over-expenditure on a road project. They also noted recurring late receipt of allocations, indicating internal control deficiencies. While evaluating compliance with the criteria in the Department of Transportation’s Publication 9, no opinions on internal control over these forms were expressed. This report assists the Pennsylvania Department of Transportation in regulating the use of funds. The examination highlighted necessary corrective actions by the township but appreciated their cooperation. This is an automated summary. Please rely on the contents included in the released audit report.