Published April 10, 2025
About This Audit
An independent auditor’s report examined the Liquid Fuels Tax Fund of the Township of Union, Centre County, for the period from January 1, 2022, to December 31, 2023. The township management is responsible for presenting the necessary forms, and the auditor’s role was to provide an opinion on these forms based on attestation standards. The examination followed American Institute of Certified Public Accountants and Government Auditing Standards. The findings indicate that the township’s forms are materially presented in compliance with the criteria set by the Pennsylvania Department of Transportation. No significant deficiencies, material weaknesses, or instances of noncompliance were found in internal controls. The report focused primarily on ensuring the appropriate use of the Liquid Fuels Tax Fund per legal and regulatory guidelines. This thorough examination ensures that the township’s fund management aligns with state requirements.