Published January 27, 2025
About This Audit
The Independent Auditor’s Report for the Township of Warren, Bradford County, Pennsylvania, examines the Liquid Fuels Tax Fund’s Forms MS-965 with adjustments for the period from January 1, 2020, to December 31, 2023. The report identifies issues, including unsupported payroll expenditures totaling $87,692.35 in 2020 and 2021, unadvertised stone purchases totaling $70,774.04 in 2021 and 2022, and undocumented cinder purchases totaling $32,615.00 in 2020 and 2022. These represent material weaknesses in internal control, specifically the lack of supporting documentation. Additionally, noncompliance with advertising and bidding requirements was noted. Despite these findings, the report concludes that, except for the highlighted issues, the Forms MS-965 comply with the criteria required by the Pennsylvania Department of Transportation. Furthermore, the report emphasizes the importance of the Township adhering to Liquid Fuels Tax Fund regulations and provides recommendations for