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

An independent audit was conducted on the Liquid Fuels Tax Fund of the Township of Daugherty, Beaver County, for the period from January 1, 2023, to December 31, 2023. The audit reviewed Form MS-965 With Adjustments to ensure compliance with Pennsylvania Department of Transportation criteria and laws governing the allocation and expenditure of liquid fuels tax funds. Conducted under Government Auditing Standards, the audit assessed the risk of material misstatement and evaluated internal controls. No material weaknesses in internal control were identified, and the Form MS-965 was deemed to fairly represent the required information. The audit did not specifically express an opinion on internal controls or compliance, but no noncompliance issues were reported. This report aims to verify the appropriate use of funds for road maintenance and compliance with regulatory standards, as outlined in the Department’s Publication 9. It confirms proper fund management by the Township as per the relevant legislative requirements.