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

The independent auditor’s report for the Township of Donegal, Washington County, Pennsylvania, examined the Form MS-965 with Adjustments for the Liquid Fuels Tax Fund for 2023. The management presented the form according to the criteria specified in the Department of Transportation’s guidelines. The audit was conducted following the attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The examination identified issues from prior periods: a $11,866.80 unsupported transfer from the Liquid Fuels Tax Fund and $39,456.03 in expenditures without documentation, which had not been resolved by the end of the period. Despite these issues, the audit opinion found that the MS-965 form was materially presented in accordance with the regulations, though it did not evaluate internal control or compliance in detail. The purpose was to ensure funds were appropriately used as per legal and regulatory guidelines, providing no opinion on other compliance matters.