Township of Broad Top – Bedford County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report for the Liquid Fuels Tax Fund of the Township of Broad Top, Bedford County, Pennsylvania, covers the period from January 1, 2023, to December 31, 2023. Conducted per the American Institute of Certified Public Accountants and Government Auditing Standards, the examination focused on presenting the Form MS-965 With Adjustments accurately. The auditors found that the township’s financial reporting met the criteria outlined by the Pennsylvania Department of Transportation’s guidelines and identified no significant deficiencies or material weaknesses in internal control that would affect this conclusion. The report also involved evaluating compliance with applicable laws and regulations, with no instances of noncompliance found. The purpose was to ensure Liquid Fuels Tax Fund allocations were used appropriately for street, road, and bridge maintenance. The report will assist in ensuring adherence to financial responsibility while meeting designated transportation funding requirements. This examination confirms proper fund management by the township.