An independent auditor's report for the years ended December 31, 2023 and 2022 has been provided to Liberty Township trustees and posted on the Ohio Auditor of State website HERE. Findings include 1) a fair presentation of cash balances, receipts and disbursements and 2) an adverse opinion on accounting practices and the presentation of the Township's financial standing. The following is the letter that precedes the 35-page report.
To the Board of Trustees:
Report on the Audit of the Financial Statements
Unmodified and Adverse Opinions
We have audited the financial statements of the Liberty Township, Hardin County, Ohio (the Township), which comprises the cash balances, receipts and disbursements for each governmental fund type and the fiduciary fund type combined total as of and for the years ended December 31, 2023 and 2022, and the related notes to the financial statements.