Township of Benezette – Elk County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Township of Benezette, Elk County, Pennsylvania, reviews the Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2023. The examination, conducted according to American Institute of Certified Public Accountants and Government Auditing Standards, evaluates the fairness of the Forms MS-965 with Adjustments as prepared by the township’s management. The audit found that the forms presented, in all material respects, the required information in accordance with the criteria detailed in the report and the Pennsylvania Department of Transportation’s Publication 9. While no material weaknesses in internal controls were identified, the audit did note recurring nonpermissible expenditures. The report’s purpose is to ensure funds are used according to applicable laws and regulations, but it does not provide an opinion on compliance with those laws. Overall, the report provides an objective assessment of the management and use of the Liquid Fuels Tax Fund in Benezette.