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

The auditor’s report examines the Form MS-965 With Adjustments for the Township of Center’s Liquid Fuels Tax Fund, covering the year 2023. The audit, conducted according to standards by the American Institute of Certified Public Accountants and government auditing criteria, ensures the financial report aligns materially with the Pennsylvania Department of Transportation’s rules. The audit found no significant deficiencies or material weaknesses in internal controls, nor any noncompliance issues affecting the form’s accuracy. The Liquid Fuels Tax provides municipalities with funding from the state’s Motor License Fund, used for maintaining local roads and bridges. The form’s criteria involve detailed reporting of expenditures, equipment purchases, and project exchanges with the Department of Transportation. Required submissions include annual reports, financial conditions surveys, and resolution of any audit discrepancies. Overall, the Township of Center’s documents are compliant and the use of Liquid Fuels Tax funds is appropriate according to the set regulations.