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

The independent auditor’s report examined the Liquid Fuels Tax Fund for the Township of Mann, Bedford County, Pennsylvania, for the period from January 1, 2022, to December 31, 2022. The audit assessed the township’s financial management and compliance with the Pennsylvania Department of Transportation’s Publication 9, which governs the use of such funds. Several issues were identified, including the lack of documentation to support a $21,255.43 transfer from the Liquid Fuels Tax Fund to the General Fund and outstanding reimbursements totaling over $88,534.08 related to prior examination findings. Additionally, a material weakness in internal control was noted, specifically the lack of documentation supporting expenditures. Other issues included late receipt of allocations and idle funds in a non-interest-bearing account. Despite these concerns, the Form MS-965 With Adjustments was found to present the required information accurately, except for the highlighted issues. The report aimed to ensure funds were spent per the relevant laws and regulations.