Published May 8, 2025
About This Audit
The report presents an independent auditor’s examination of the Township of Green’s Liquid Fuels Tax Fund for January 1, 2021, to December 31, 2023. Conducted by standards set by the AICPA and Government Auditing Standards, the audit assesses the accuracy of presented financial documents, Forms MS-965 With Adjustments, examining compliance with Pennsylvania’s liquid fuels tax fund laws and criteria outlined by the Department of Transportation’s Publication 9. Findings include noncompliance with advertising and bidding requirements, where expenditures for stone and hauling services were made without required bidding, and an impermissible $2,400 expenditure for salt brine. The audit aims to validate whether fund usage aligns with legal stipulations and does not provide an opinion on internal controls or compliance but highlights significant deficiencies for corrective measures. The audit concludes that except for noted findings, the financial forms are significantly compliant with required criteria.