Township of Mount Joy – Adams County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Township of Mount Joy’s Liquid Fuels Tax Fund covers the period from January 1, 2022, to December 31, 2023. This examination was conducted in line with standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The report identifies issues regarding the compliance and expenditure practices of the fund. Significant findings include unauthorized expenditures: $68,202.77 was spent without project approval, $16,479.40 on stone and $16,018.20 on a new trailer without proper price documentation, and $5,342.04 on nonpermissible expenditures for line painting. Despite these issues, the report otherwise confirms the fund’s adherence to regulations as set by the Pennsylvania Department of Transportation. The findings emphasize the importance of maintaining proper documentation and adhering strictly to permissible uses of funds to avoid noncompliance and ensure the proper use of tax allocations.