Township of Dunkard – Greene County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2022

The independent auditor’s report for the Township of Dunkard, covering its Liquid Fuels Tax Fund for 2022, revealed several discrepancies and compliance issues. The audit, conducted under American Institute of Certified Public Accountants and Government Auditing Standards, highlighted duplicate payments and unauthorized expenditures like purchasing nonpermissible materials. It noted that contract awards were inadequately documented, violating The Second Class Township Code, and there was insufficient documentation for price quotations, including expenditures for biodiesel fuel. Prior issues included undocumented payroll costs and other expenditures, which were reimbursed after the examination period. Despite these findings, except for highlighted issues, the Form MS-965 With Adjustments is deemed to meet the Pennsylvania Department of Transportation’s criteria. The audit emphasized the need for improvements in compliance and documentation to ensure proper fund management according to state regulations, aiming to enhance future audit outcomes.