Published February 18, 2025
About This Audit
An independent audit was conducted on the Township of Eaton’s Liquid Fuels Tax Fund for the 2023 fiscal year. The audit examined Form MS-965, assessing whether the fund’s management adhered to criteria established by the Pennsylvania Department of Transportation. During the audit, it was noted that the 2023 fund allocation of $154,648.78 was not received until April 2024. Previous issues, including improper expenditures from prior years, were addressed; however, the municipality had reimbursed certain amounts post-examination. The audit found no material weaknesses in internal control but highlighted noncompliance issues such as the late receipt of allocations. This examination aimed to ensure compliance with applicable laws and regulations governing the Liquid Fuels Tax Fund, marking crucial aspects necessary for the township to adhere to for proper fund management.