Township of South Pymatuning – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report for the Township of South Pymatuning, Mercer County, Pennsylvania, focused on the examination of Forms MS-965 With Adjustments concerning the Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2023. The auditors, guided by attestation standards from the AICPA and Government Auditing Standards, aimed to ensure the forms were presented materially in line with established criteria. The examination did not reveal material weaknesses in internal controls, but a recurrent nonpermissible expenditure was noted. Compliance with legal and regulatory requirements was tested, although no opinion on compliance was formed. The report concluded that, except for the noted issue, the Forms MS-965 With Adjustments correctly reflected the information as required by the Pennsylvania Department of Transportation, based on the audit’s findings. The audit intended to ensure proper use of Liquid Fuels Tax funds under relevant laws and regulations.