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

The audit report for the Township of Hanover’s Liquid Fuels Tax Fund evaluates its financial activities from January 1 to December 31, 2023. The township’s management is responsible for preparing Form MS-965 according to specific criteria, and the independent auditor’s responsibility is to express an opinion on this form. Conducted in line with standards by the American Institute of Certified Public Accountants and Government Auditing Standards, the examination noted a lack of documentation for a $21,436.60 culvert pipe purchase, which was subsequently reimbursed. This formed the basis for a qualified opinion. While no material weaknesses in internal control were identified, this instance of noncompliance was reported. The report aims to verify that fund expenditures align with applicable laws and is not intended for other purposes. The township was cooperative, and further inquiries can be directed to the Bureau of County Audits.