Township of East Union – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report details an examination of the Township of East Union’s Liquid Fuels Tax Fund Forms MS-965 for January 1, 2021, to December 31, 2023. The audit was conducted following American Institute and Government Auditing Standards to ensure the forms are accurately presented based on set criteria. Some findings included late fund allocation deposits into the General Fund instead of the Liquid Fuels Tax Fund, failure to submit a Final Completion Report for a project, and overspending on equipment purchases. Despite these issues, the forms were deemed to be mostly compliant with the criteria. The audit was primarily focused on form compliance and did not express an opinion on internal control. Identified deficiencies, though significant, were not considered material weaknesses. The audit findings necessitate attention to improve fund management and compliance with state regulations.