Township of Westfield – Tioga County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The independent audit report for the Township of Westfield’s Liquid Fuels Tax Fund evaluates Forms MS-965 for the period from January 1, 2021, to December 31, 2023. The audit was conducted in accordance with American Institute of Certified Public Accountants and Government Auditing Standards to assess whether financial statements conform to criteria outlined by the Pennsylvania Department of Transportation. The report did not identify material weaknesses in internal control or instances of noncompliance. The audit’s purpose was to ensure that funds were spent according to legal requirements. The report also provides guidance for municipalities on reporting and management of the Liquid Fuels Tax Fund. The findings confirm that, in all material respects, the financial reporting for the Liquid Fuels Tax Fund was accurate for the specified period.