Published March 11, 2025
About This Audit
The Independent Auditor’s Report on the Township of Benton’s Liquid Fuels Tax Fund for 2022-2023 reveals compliance issues. The audit, conducted according to standards by the AICPA and Government Auditing Standards, examined Forms MS-965 with Adjustments prepared by township management. It detected expenditures of $18,948.96 in 2022 and $15,993.00 in 2023 without price quotation documentation, a total of $22,523.21 for fuel without bid advertising, and $2,500.00 for a nonpermissible paving project, evidencing internal control deficiencies and noncompliance with laws governing fund use. These issues suggest potential material weaknesses in internal control, although the financial statements generally align with relevant criteria. For the fund to be eligible for annual allocations, municipalities must adhere to the regulations outlined in the Department of Transportation’s Publication 9. The auditor recommends improvements to prevent recurring violations and promote compliance, ensuring municipal expenditure aligns with legal requirements