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

The report is an attestation engagement conducted on the Township of Coolspring’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2023. The independent auditor examined Form MS-965 With Adjustments according to the Department of Transportation’s standards and the American Institute of Certified Public Accountants’ standards. The report confirms that the form accurately represents the required information, meeting the criteria in the background section and complying with Government Auditing Standards. The examination involved testing internal controls but was not focused on expressing an opinion on internal control effectiveness. The auditor found no material misstatements or noncompliance issues affecting the form’s accuracy. The Liquid Fuels Tax Fund provides municipalities with annual allocations for road maintenance, determined by road mileage and population proportions, facilitating municipal responsibility for roads transferred from state control. The auditor’s report confirms compliance with applicable standards and laws.