Published August 18, 2025
About This Audit
The independent auditor examined Forms MS-965 With Adjustments for the Township of Wayne’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The audit was conducted per attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. A key finding was a $7,000 non-permissible expenditure for salt brine from the fund, deemed retroactive due to the check being written months after the invoice date. Except for this issue, the forms accurately present required information per Pennsylvania Department of Transportation’s criteria. The audit aims to inform the Department of Transportation in regulatory compliance and the Department of the Auditor General reported the finding of non-compliance as required under auditing standards. The Township extended courtesy to the auditors during their examination. This is an automated summary. Please rely on the contents included in the released audit report.