Township of Wilmington – Lawrence County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

An independent auditor reviewed the Liquid Fuels Tax Fund for the Township of Wilmington, Lawrence County, Pennsylvania, covering January 1, 2022, through December 31, 2023. The examination focused on verifying the accuracy of Forms MS-965 With Adjustments, ensuring compliance with criteria specified by Pennsylvania’s Department of Transportation (DOT) and relevant legislation. The audit was conducted according to standards by the American Institute of Certified Public Accountants and the Government Auditing Standards. The auditor concluded that the reported Forms MS-965 With Adjustments accurately reflect the township’s use of the Liquid Fuels Tax Fund, and no significant internal control weaknesses or instances of noncompliance were identified, except for one deficiency related to timely notification of bid awards. Overall, the township’s financial management relating to the fund was deemed satisfactory.