Township of Delmar – Tioga County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2023

An independent auditor examined Forms MS-965, with adjustments, for the Liquid Fuels Tax Fund of the Township of Delmar, Tioga County, covering January 1, 2019, to December 31, 2023. This is per attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. No material weaknesses or instances of noncompliance were identified. The report assesses whether the township’s Liquid Fuels Tax Fund is used according to relevant laws and regulations. The funds, derived from a state allocation based on local road mileage and population proportion, are for road and bridge maintenance. The Department of Transportation oversees fund administration according to its policies and operates under the stipulations of updated legislation. The report’s findings are not meant for purposes beyond assessing compliance with spending guidelines and do not comment on internal control or broader compliance issues. The independent auditor expressed a favorable opinion of the forms’ presentation.