Township of Honey Brook – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The independent auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Honey Brook, Chester County, for the period from January 1, 2021, to December 31, 2023. The audit’s objective was to evaluate whether these forms were presented in accordance with the criteria established by the Pennsylvania Department of Transportation and relevant guidelines. The report assesses internal controls, compliance with laws, regulations, contracts, and potential fraud or errors during fund management. The audit found the forms to be free from material misstatements and in compliance with applicable standards. The audit did not identify any significant deficiencies or material weaknesses in internal control, nor any instances of noncompliance requiring reporting under Government Auditing Standards. The auditor emphasizes that the report’s purpose is specific to ensuring proper use of funds according to the laws and does not extend to expressing opinions on internal controls or compliance on broader matters.