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Township audit shows unmodified opinion; fund balances fell after major road work
Summary
An outside auditor presented an unmodified 2023 regulatory‑basis opinion, reporting no corrected misstatements or disagreements and explaining a drop in fund balance driven largely by road and maintenance projects including Mary Elizabeth Street and South Church Street.
Lindsay Divert, audit supervisor with Maradissle, told the Harris Township Board of Supervisors that auditors issued an "unmodified opinion on a regulatory basis," the highest opinion available on that basis, and that there were no corrected or uncorrected misstatements or disagreements with management.
Divert said the township’s audited beginning fund balance was roughly $1,550,000 and fell to about $1,130,000 at year end. The audit attributes most of the decrease to increased maintenance and road repair expenses: about $460,000 on Mary Elizabeth Street and roughly $120,000 on South Church Street, plus other capital‑project and fire‑protection fund movements.
Divert also reviewed fund balances by fund: fire protection (approximately $524,000), capital projects (about $461,000) and the general fund (about $98,000). She said the special‑revenue and capital projects funds each increased by roughly $115,000 to $120,000, while the general fund decreased by about $684,000.
Board members asked where police contract costs appeared; Divert said those expenses are recorded in the general fund. No board members raised issues that required further audit adjustment. The board acknowledged the smooth audit process and thanked staff for their cooperation.
The board heard the audit as a presentation item and did not take separate action on the opinion itself. The audit materials were included in the meeting packet and will remain part of the township’s public records.
