Published March 27, 2025
About This Audit
The Independent Auditor’s Report for the Township of East Mahoning’s Liquid Fuels Tax Fund evaluated the municipality’s financial compliance for the period of January 1, 2023, to December 31, 2023. The responsibility was to express an opinion on the Form MS-965 With Adjustments in accordance with American Institute of Certified Public Accountants’ standards and Government Auditing Standards. The examination aimed to ensure the Form is free from material misstatement, adhering to criteria detailed in the report and Publication 9 by the Department of Transportation. The report noted a material weakness in internal controls where authorized check signers are related. No instances of noncompliance with laws and regulations were found. The report confirmed that the Liquid Fuels Tax Fund’s management and use were administered according to applicable laws and regulations, serving only the stated audit purpose. The report concludes the municipality managed the funds appropriately within the examined period.