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

The Independent Auditor’s Report, conducted by Pennsylvania’s Department of Transportation for the Township of Limestone, Union County, evaluates the financial reporting mechanism (Form MS-965 with Adjustments) related to the Liquid Fuels Tax Fund for 2023. This fund, governed by state legislation, allocates annual state Motor License Fund resources to municipalities for road and bridge maintenance. The audit assesses compliance with the relevant legal framework, including internal control and financial reporting standards, without identifying material weaknesses or significant deficiencies. Conformity with Government Auditing Standards and the ethical standards of the American Institute of Certified Public Accountants was maintained throughout, and their tests showed no noncompliance. The report aims to ensure proper use of allocated funds according to the Department’s Publication 9 guidance and the Department’s laws but does not express an opinion on internal controls or broader compliance. The auditors appreciated the township’s cooperation during this examination.