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

The Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of Darlington Township, Pennsylvania, covering January 1 to December 31, 2023. The management’s responsibility is adhering to the criteria laid out by the Pennsylvania Department of Transportation’s Publication 9. The auditors’ responsibility is to express an opinion, confirming all material respects. The report follows standards from the American Institute of Certified Public Accountants and Government Auditing Standards. A material weakness was identified related to duplicate invoice payments but no noncompliance issues were found. The audit ensures compliance with laws and regulations related to the fund’s spending. The audit is crucial for determining if the funds are utilized according to legislative requirements, and it highlights deficiencies that need addressing. The report is framed for this specific audit purpose and not intended for broader applications.