Published June 5, 2025
About This Audit
An independent audit was conducted on the Township of Tionesta’s Liquid Fuels Tax Fund for the period January 1, 2021, to December 31, 2023. The audit, performed according to American Institute of Certified Public Accountants and Government Auditing Standards, aimed to assess whether the Forms MS-965, used to report fund expenditures, were presented accurately. The audit noted a nonpermissible expenditure where the township improperly spent funds on salt brine for dust control, totaling $26,832 across three years. Subsequent reimbursements were made. Despite this, the Forms MS-965 were deemed materially compliant, with no material weaknesses in internal control identified. The purpose of the report is to ascertain fund compliance with relevant laws and regulations, and its findings are specific to this audit only.