Township of South Mahoning – Indiana County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Township of South Mahoning, Indiana County, for January 1, 2022, to December 31, 2023. The management of the township is responsible for preparing the MS-965 Forms. The audit, conducted under standards from the American Institute of Certified Public Accountants and Government Auditing Standards, found the forms to be fairly presented in alignment with required criteria. No significant deficiencies or material noncompliance were found in the internal controls or reporting. The report also ensures compliance with liquid fuel tax regulations by evaluating the township’s adherence to associated legal requirements. The purpose of the audit is to verify lawful fund usage, not to provide an opinion on internal controls or compliance. The audit was performed with independence and ethical standards adhered to during the process, reassuring stakeholders of compliance and financial reporting integrity.