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

The report details the attestation engagement conducted for the Township of West Hemlock’s Liquid Fuels Tax Fund for 2023. An independent auditor examined the Form MS-965 with Adjustments, based on the criteria set by the Pennsylvania Department of Transportation and relevant regulations. The audit was performed according to the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring the form’s material accuracy. No significant deficiencies or material weaknesses in internal controls were found during the examination. The audit involved verifying compliance with pertinent laws and regulations but did not express an opinion on internal controls or compliance. The report underscores the importance of the Liquid Fuels Tax Fund’s use as stipulated by these standards, ensuring proper financial management by the municipality. The findings confirmed adherence to prescribed guidelines, with no reportable noncompliance issues, ensuring the Fund is managed according to legal and regulatory requirements.