Township of Worth – 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 Worth, Mercer County, evaluates the Liquid Fuels Tax Fund for the period January 1, 2022, to December 31, 2023. The auditors examined Forms MS-965 with Adjustments, stating the township’s management is responsible for their presentation as per the criteria outlined by the Pennsylvania Department of Transportation’s Publication 9. The audit followed standards by the American Institute of Certified Public Accountants and Government Auditing Standards, aiming to ensure the forms are materially correct. The report found the forms were presented appropriately, and there were no material weaknesses or compliance issues affecting the financial data. The audit also assessed internal control efficiencies but did not express opinions on them specifically. The purpose of the report is to verify if the township’s use of Liquid Fuels Tax funds meets legal and regulatory requirements and to ensure compliance with the Pennsylvania Department of Transportation’s guidelines.