Published February 13, 2025
About This Audit
An independent auditor’s report was conducted for the Township of Franklin’s use of the Liquid Fuels Tax Fund, covering the period from January 1, 2022, to December 31, 2023. This report ensures compliance with the criteria set forth by the Pennsylvania Department of Transportation (PennDOT) and relevant legislation. The audit followed the standards by the American Institute of Certified Public Accountants and Government Auditing Standards. While evaluating the Forms MS-965, a lack of documentation for $13,235.64 spent on fuel in 2022 was found, raising concerns of noncompliance. However, no material weaknesses in internal controls were detected. The purpose of this report is limited to assessing fund use compliance with applicable laws and ensuring funds are used correctly for municipal infrastructure obligations. Additionally, the report emphasizes the importance of maintaining adequate documentation and reporting for efficient fund management.