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

The Independent Auditor’s Report for Butler Township, Adams County, examines the use of the Liquid Fuels Tax Fund from January 1 to December 31, 2023. The audit, adhering to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, aims to confirm that the fund’s financial reporting aligns with Pennsylvania Department of Transportation’s criteria. Findings mention two compliance issues: lacking documentation for line painting quotations and unauthorized paving thickness. Although qualified, the report suggests these issues don’t severely impair overall compliance. The audit also assesses internal controls but doesn’t identify material weaknesses, suggesting any existing weaknesses may remain undetected. Compliance tests did highlight nonavailability of documentation and insufficient project approvals. The report primarily evaluates the legal and regulatory adherence of fund expenditures, aligning future allocations with state requirements. Overall, the audit aids in ensuring township responsibilities under transportation fund management are met.