Published July 31, 2025
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund of the Township of Otter Creek, Mercer County, for January 1, 2023, to December 31, 2024. The examination ensures the Forms MS-965 With Adjustments are presented in accordance with relevant criteria, based on standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit checks if the township complies with laws governing the use of these funds for maintaining roads and bridges, as per the Pennsylvania Vehicle Code. No material weaknesses in internal control or noncompliance issues were identified. The purpose is to verify the proper use of funds, in compliance with regulations and the Department of Transportation’s guidelines. This report is intended for review by the appropriate authorities, highlighting adherence to financial and legal requirements, and expressing no opinions on internal control or compliance with other matters. This is an automated summary. Please rely on the contents included in the released audit report.