Published February 10, 2025
About This Audit
An independent auditor examined the Township of Heidelberg’s Liquid Fuels Tax Fund for 2023, reviewing Form MS-965 With Adjustments. The examination followed standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit focused on whether the financial reporting met specified criteria and assessed risks of material misstatement. The audit also evaluated compliance with certain laws and regulations affecting the Liquid Fuels Tax Fund. A prior finding involved the township spending funds without required bidding, which was reimbursed. No material weaknesses or significant deficiencies were identified during this audit. The report’s purpose was to ensure compliance with laws governing the use of liquid fuels tax funds. The auditor noted a late receipt of allocation but found no instances of noncompliance or other significant issues. This assessment aids in ensuring funds are spent according to legal stipulations, safeguarding fiscal responsibility.