Township of Millstone – Elk County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report for the Township of Millstone, Elk County, Pennsylvania, covers the Liquid Fuels Tax Fund from January 1, 2020, to December 31, 2023. The report examines Forms MS-965 With Adjustments, focusing on compliance with Pennsylvania Department of Transportation requirements. Notable findings include noncompliance in procurement procedures: a $20,000 down payment and $500 document fees for a backhoe purchase from a COSTARS contract without membership, and $38,995 spent on a Ford F-550 truck without proper bidding and fund allocation. The audit identified material weaknesses in internal controls, such as related authorized check signers. While improvements in compliance are needed, the Forms MS-965 are largely presented in accordance with established criteria.