Published February 13, 2025
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund of Hopewell Township, Beaver County, Pennsylvania, for 2023, assessing compliance with criteria from the Pennsylvania Department of Transportation. The audit, conducted per standards from the American Institute of Certified Public Accountants and Government Auditing Standards, determines the accuracy of Form MS-965 With Adjustments. The report highlights township management’s responsibility for accurate presentation while outlining auditor procedures and criteria for evaluation. Despite the township’s timely reimbursement of previously unbid and improperly awarded contract expenses, the report issues a qualified opinion, signifying areas of concern but affirming the form’s overall compliance. It identifies no new material weaknesses or significant deficiencies in internal controls. The audit ensures fund expenditures are consistent with state laws and guidelines, but it does not extend to general compliance opinions. The report is exclusive for verifying fund usage compliance and expresses gratitude for township cooperation during the process.