Published February 18, 2025
About This Audit
The Independent Auditor’s Report for Shippen Township’s Liquid Fuels Tax Fund covers the period from January 1, 2020, to December 31, 2023. The audit examined compliance with Pennsylvania’s Department of Transportation’s Publication 9 and related criteria. It identified certain deficiencies, notably the lack of documentation for price quotations for diesel fuel purchases in 2020 and 2021 and noncompliance with bidding requirements in 2022. A significant deficiency involved a duplicate payment of an invoice, while no material weaknesses in internal controls were found. Though findings impact specific areas, the Forms MS-965 with Adjustments generally present required information within the standards they were evaluated against. This report serves to ensure compliance with the laws governing the use of Liquid Fuels Tax Fund and highlights areas needing improvement. It is not intended to assess broader internal controls or compliance. If there are further questions, the Bureau of County Audits can be contacted.