Published April 8, 2025
About This Audit
The independent auditor’s report for the Township of Beaver’s Liquid Fuels Tax Fund for 2023 confirms that the municipality’s Form MS-965, with adjustments, is fairly presented following Pennsylvania’s Department of Transportation criteria. The audit was conducted according to American Institute of Certified Public Accountants standards and Government Auditing Standards, ensuring reasonable assurance against material misstatements due to error or fraud. The examination did not uncover any significant deficiencies or material weaknesses in internal control nor instances of noncompliance relevant to governmental standards. The report’s purpose is to assess the proper allocation and expenditure of Liquid Fuels Tax Fund money, as specified by legislative and administrative guidelines. The audit emphasized that the information provided should not be used for other purposes and expressed appreciation for the cooperation of the Township of Beaver during the audit. It reflects on the importance of municipalities following set standards to maintain fund allocations and compliance.