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

An independent auditor conducted an attestation engagement for the Liquid Fuels Tax Fund of the Township of Kidder, Carbon County, from January 1 to December 31, 2023. The management of the municipality presented Form MS-965 in accordance with criteria set by the Department of Transportation, and the auditor expressed an unqualified opinion that this form was presented correctly in all material respects. The audit was performed under standards by the American Institute of Certified Public Accountants and Government Auditing Standards, focusing not on internal controls but on the presentation of Form MS-965. There were no detected material weaknesses or significant deficiencies nor were there issues with compliance affecting the form. The report, aiming to ensure correct expenditure of liquid fuels tax fund as per regulations, found no noncompliance. The auditor appreciated the township’s cooperation and clarified that the report’s purpose was confined to assessing fund compliance with laws and regulations.