Township of Columbus – Warren County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Township of Columbus, Warren County, Pennsylvania, covering the period from January 1, 2020, to December 31, 2023. The report audits the Forms MS-965 and expresses an opinion that these forms, adjusted as necessary, accurately present the fund’s information according to the Pennsylvania Department of Transportation’s criteria. Conducted per established auditing standards, the audit found no instances of noncompliance with relevant laws and regulations that materially affect the forms. The audit also reviewed the internal controls over reporting but did not express an opinion on them, as it wasn’t the audit’s primary focus. All findings, including any deficiencies noted, are communicated as required. The report aims to ensure that the municipality’s funds are used lawfully, consistent with the guidelines of the Liquid Fuels Tax Municipal Allocation Law and DOT regulations.