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

The Independent Auditor’s Report for the Township of South Union, Fayette County, covers the examination of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund spanning January 1, 2022, to December 31, 2023. The audit was conducted per standards set by both the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors examined whether the presentation of these forms complied with Pennsylvania Department of Transportation criteria. They concluded that, in all material respects, the forms were appropriately presented. The report also includes details on deficiencies in internal control, fraud, and compliance issues, though no material weaknesses were identified. The audit’s purpose was to ensure funds were spent per relevant laws and regulations, with no opinion expressed on internal controls or compliance per se. The process includes an evaluation of the submission of annual reports and financial compliance with Act 655 and Department of Transportation regulations.