Published February 18, 2025
About This Audit
The independent auditor conducted an examination of the Township of Clay’s Liquid Fuels Tax Fund Forms MS-965, covering the period from January 1, 2021, to December 31, 2023. The examination followed attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor concluded that the forms with adjustments, which were made by the Department of the Auditor General, were presented accurately in all material respects as per the criteria set by the Department of Transportation. No material weaknesses in internal controls were identified, nor were there instances of noncompliance with laws, regulations, or contractual provisions that needed reporting. The purpose of the report is to verify proper fund expenditure according to legal and regulatory requirements as outlined in the Department of Transportation’s guidelines. The examination did not include evaluating compliance with laws or internal control opinions, thus limiting the report’s usage to its stated objectives.