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

An independent auditor examined the Liquid Fuels Tax Fund for the Township of Franklin, Adams County, Pennsylvania, for 2023. The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor assessed Form MS-965 With Adjustments, verifying proper criteria adherence for funding received from the state’s Motor License Fund. The examination highlighted a finances misstep: $157,750 used to rebuild Bottom Road bridge was spent without Department of Transportation approval. This notably deviates from the required criteria for liquid fuels funds management. Despite this, the form mostly complied with relevant criteria. The audit emphasized compliance issues and suggested improvements as per Government Auditing Standards. The report is crafted to aid the Pennsylvania Department of Transportation in regulating such funds. Township officials were thanked for their cooperation, and discrepancies in fund use will affect future allocations unless rectified.