Township of Eldred – Warren County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report for the Township of Eldred in Warren County, Pennsylvania, covers the examination of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2021, to December 31, 2023. The audit follows standards from the AICPA and Government Auditing Standards, aiming to assess if the forms are presented accurately according to established criteria. The audit focuses on significant deficiencies or material weaknesses in internal controls, fraud, and compliance, but does not opine on internal controls or compliance directly. No material weaknesses were identified, and the report includes a background on the Liquid Fuels Tax Fund’s regulatory framework and criteria for fund allocation. The purpose of the report is solely to verify municipal adherence to relevant laws and regulations. There were no reportable instances of noncompliance, and the report concludes with a note of appreciation for the township’s cooperation during the audit process.