Published March 3, 2025
About This Audit
The Independent Auditor’s Report for the Township of West Keating, Clinton County, Pennsylvania, covers the examination of the Liquid Fuels Tax Fund for the year 2023. The audit assessed the Form MS-965 with Adjustments, aiming to ensure its presentation aligns with criteria from Pennsylvania’s Department of Transportation and established standards. The report revealed one instance of noncompliance: the township purchased stone worth $23,306.27 without proper bidding. Despite this, the report concludes that, except for the noted issue, the information is materially compliant with relevant requirements. The audit highlighted the necessity of adherence to advertising and bidding mandates, a requirement under Government Auditing Standards. The report also emphasizes the financial oversight responsibilities and the importance of maintaining proper internal controls to prevent misstatements, underscoring that while no significant deficiencies were identified, undisclosed material weaknesses might still exist. Overall, the report provides assurance of fiscal compliance, highlighting areas for improvement.