Township of Perry – Fayette County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor conducted an examination of the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Perry, Fayette County, from January 1, 2022, to December 31, 2023. The audit was aligned with the standards of the American Institute of Certified Public Accountants and Government Auditing Standards. These forms were evaluated for compliance with the criteria in the Background section of the report and the Department of Transportation’s Publication 9. The audit identified a material weakness in internal control due to the electronic imaging of canceled checks missing the backs of the checks. A recurring issue involving the purchase of uncertified material was also noted. The report aims to assess whether the Liquid Fuels Tax Fund is used in accordance with the relevant laws and regulations. There were no instances of noncompliance reported; however, specific deficiencies were identified that require attention.