Township of Ceres – McKean County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2023

This audit reviewed the Township of Ceres’ Liquid Fuels Tax Fund Forms MS-965 With Adjustments for January 1, 2019, to December 31, 2023. The audit, which ensures compliance with Pennsylvania Department of Transportation (PennDOT) criteria, found several issues. Four main findings were noncompliance with advertising and bidding requirements, related party transactions, unapproved expenditures, and exceeding equipment purchasing limits. For instance, the township spent $10,648.53 on 1A stone in 2019 and $25,000 on equipment in 2020 without bidding. Some expenditures lacked necessary approval certificates, and equipment costs in 2023 exceeded authorized sums by $3,918.76. Despite these issues, the Forms MS-965 With Adjustments were deemed satisfactory overall. This is an automated summary. Please rely on the contents included in the released audit report.