Township of Summit – Crawford County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Township of Summit, Crawford County, Pennsylvania, examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1 to December 31, 2023. The audit followed the standards of the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor found issues, including that the township spent $12,417.33 on bulk fuel purchases without keeping proper records. Previously, during the prior examination, $18,423.66 was similarly expended, but later reimbursed. As a result, a qualified opinion was issued, indicating that the Form MS-965 generally aligns with the Pennsylvania Department of Transportation’s criteria, except for the noted discrepancies. The report highlighted internal control deficiencies, such as missing fuel dispensation records and duplicate payments, suggesting material weaknesses. While the auditors identified these issues, additional deficiencies could exist unreported. This audit ensures municipal funds are spent according to relevant laws and regulations.