Published June 3, 2025
About This Audit
The Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Township of Center’s Liquid Fuels Tax Fund for the period of January 1, 2023, to December 31, 2023. Prepared according to Department of Transportation guidelines, auditors assessed the form for material misstatements, following Government Auditing Standards and AICPA standards. The auditors found the form presented accurately, with no significant deficiencies or material weaknesses in internal control noted. No instances of noncompliance with laws or regulations affecting the fund were found. The audit ensures funds are used per legal and regulatory requirements, with an emphasis on correct allocation and expenditure reporting as detailed in Department of Transportation’s Publication 9. This report aims to evaluate compliance but does not extend to offering opinions on internal control or compliance. The purpose of this audit is to verify that the municipality adheres to legal spending requirements for the Liquid Fuels Tax Fund.