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

The Independent Auditor’s Report for the Township of Hemlock, Columbia County, Pennsylvania, details an examination of the Liquid Fuels Tax Fund for the period from January 1 to December 31, 2023. The audit aims to determine compliance with laws and regulations as outlined in the Department of Transportation’s Publication 9. The report is structured according to attestation standards and guidelines from the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor expresses an opinion on the accuracy of Form MS-965 with Adjustments, concluding that the form presents the required information correctly. The report does not identify material weaknesses in internal control or instances of noncompliance. The audit emphasizes the responsibility of municipalities to manage the use of Liquid Fuels Tax funds, adhering strictly to statutes. This ensures funds are utilized for their intended purpose, maintaining and repairing relevant infrastructure.