Township of New Vernon – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

This independent auditor’s report examines the Liquid Fuels Tax Fund of New Vernon Township, Mercer County, Pennsylvania, covering January 1, 2022, to December 31, 2023. The report evaluates the compliance of the Forms MS-965 With Adjustments with criteria from the Department of Transportation’s Publication 9. Although the examination found the forms substantially complied with the criteria, a nonpermissible expenditure of $10,560 in 2022 for salt brine for dust control was noted. The audit followed the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring reasonable assurance of compliance, without providing an opinion on the internal controls’ effectiveness. The report attributes responsibility for any material misstatements or significant deficiencies to the township’s management, acknowledging none were found during this audit but noting potential unidentified weaknesses. The report’s purpose is to assess fund expenditures under applicable laws and regulations. The township cooperated during this review.