Published May 8, 2025
About This Audit
The independent auditor examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Saltlick Township, Fayette County, covering January 1, 2022, to December 31, 2023. Management is responsible for presenting these forms per the criteria of the Department of Transportation’s guidelines. The audit was conducted according to standards set by the American Institute of Certified Public Accountants and U.S. Government Auditing Standards. The audit revealed two significant issues: the township spent $62,317.75 more than approved for a construction project, and $24,200.00 was improperly spent on a vehicle purchase without bid advertisement. Additionally, there was a duplicate payment of an invoice, a material weakness in internal control. While the forms generally meet the required criteria, these exceptions and non-compliance issues were noted. The report was issued in April 2025 and intended solely for assessing compliance with the specified laws and regulations.