Published January 28, 2025
About This Audit
The independent auditor’s report reviewed the Liquid Fuels Tax Fund of the Township of Daugherty, Beaver County, Pennsylvania, for 2023. The report aimed to evaluate Form MS-965 with adjustments, ensuring compliance with criteria from the Pennsylvania Department of Transportation and the Department’s Publication 9. Conducted following attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards, the procedure assessed the risk of material misstatements due to fraud or error. The report concluded that, in all material aspects, the form complies with the relevant criteria. Additionally, the audit found no significant deficiencies in internal controls or noncompliance with relevant laws. The Liquid Fuels Tax Fund is intended for local road and bridge maintenance, with funds allocated based on local road mileage and population proportion. The report confirms adherence to required procedures for fund management and spending.