Published February 11, 2025
About This Audit
The Independent Auditor’s Report on the Liquid Fuels Tax Fund for the Township of Watts, Perry County, Pennsylvania, examines compliance with the Pennsylvania Department of Transportation’s regulations during 2023. The examination, conducted in accordance with the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to verify the presentation of the Form MS-965 with adjustments. The auditors found that the Township’s form was presented accurately in all material respects, and there were no significant deficiencies or compliance issues identified. The report emphasized the importance of proper fund administration and detailed criteria for expenditure reporting, including equipment purchase thresholds and fund management requirements. The audit aimed to ensure that funds were used appropriately for road and bridge maintenance in accordance with legal provisions and state guidelines. Overall, the audit confirmed the Township’s compliance with applicable standards and regulations for the 2023 period.