Township of North Sewickley – Beaver County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Auditor General’s report details an examination of North Sewickley’s Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2023. The audit’s goal was to assess if the Forms MS-965 were prepared following Pennsylvania Department of Transportation (PennDOT) criteria. The municipality’s management was responsible for the forms’ accuracy, but failed to provide necessary documentation, limiting the auditors’ scope. Thus, no opinion on the forms’ compliance could be expressed. Tests revealed noncompliance with advertising and bidding requirements. The report emphasizes the entity’s internal control deficiencies, significant but not severe enough for major concern. Yet, due to incomplete examination, some issues might remain undiscovered. The report is intended exclusively for PennDOT and local officials’ use. Despite limitations, auditors found no material weaknesses but noted mismanagement of liquid fuels tax could affect fund distribution and usage. This emphasizes strict financial practices and compliance adherence.