Published October 20, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Waverly, Lackawanna County, for the period of January 1, 2024, to December 31, 2025, as per 75 Pa.C.S. § 9010 requirements. The audit aimed to verify compliance with criteria in PennDOT’s Publication 9 regarding the fund’s receipt, expenditure, and reporting. Procedures included acquiring and evaluating Forms MS-965, assessing internal controls, and testing expenditure transactions totaling $136,702.01. The audit determined the township complied with PennDOT’s criteria during the audit period. Key aspects of this compliance included proper fund allocation, accurate record-keeping, and adherence to reporting standards. The audit confirmed compliance, enhancing the fund’s accountability and transparency. This is an automated summary. Please rely on the contents included in the released audit report.