Published March 10, 2025
About This Audit
The independent auditor’s report examines the Forms MS-965 with Adjustments for the Liquid Fuels Tax Fund of Hempfield Township in Westmoreland County for January 1, 2022, to December 31, 2023. The municipality’s management is responsible for accurate form presentation based on specified criteria. The audit, conducted per American Institute of Certified Public Accountants and Government Auditing Standards, aims to assure the forms’ accuracy without identifying all possible control deficiencies. Though no material weaknesses were identified, it is possible unidentified material weaknesses exist. Auditors also tested compliance with laws, regulations, contracts, and grants affecting form amounts, revealing no noncompliance instances. The audit’s purpose is to verify fund expenditure compliance per Act 655 and Department of Transportation guidelines. This report is not for other uses. The Township cooperated during the audit process, and no opinion is expressed on control over form reporting.