Township of Union – Fulton County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Township of Union, Fulton County, for January 1, 2020, to December 31, 2023. The audit was conducted following standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor found that the Forms MS-965, with adjustments, present required information, except for two issues: $30,000 was spent in 2021 on asphalt patching without advertising for bids, and $5,181.28 was overspent from the Liquid Fuels Tax Fund on a construction project, exceeding the approved amount. The report notes the responsibility of municipalities to comply with Pennsylvania’s Liquid Fuels Tax Fund requirements and highlights the regulatory role of the Department of Transportation. The audit did not uncover material weaknesses in internal control, though it suggests significant deficiencies may exist. The report is intended to ensure proper fund usage in line with legal and regulatory guidelines.