Published March 3, 2025
About This Audit
The Independent Auditor’s Report for the Township of Centre in Perry County, Pennsylvania, examined the Liquid Fuels Tax Fund from January 1 to December 31, 2023. Auditors reviewed Form MS-965 with Adjustments using standards from the American Institute of Certified Public Accountants and Government Auditing Standards. They ensured the form’s accuracy against criteria set by the Pennsylvania Department of Transportation’s Publication 9. Auditors found no material weaknesses in internal controls during the examination, although not all such issues may have been detected. The report determined that expenditures from the Liquid Fuels Tax Fund complied with applicable laws and regulations. It concluded that the Form MS-965 with Adjustments accurately represented the township’s funds for the specified period. The report’s purpose was to ensure proper fund usage as mandated by law, and it detailed criteria and procedures for fund allocation and reporting.