Published May 21, 2025
About This Audit
The independent auditor’s report for the Township of Wayne, Greene County, Pennsylvania, evaluates the Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2023. The management is responsible for presenting the Form MS-965, while the auditors express an opinion based on their examination conducted in compliance with attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The report identifies a material weakness in internal control due to duplicate invoice payments and a finding related to nonpermissible expenditure. Tests for compliance were not intended to provide an opinion, yet they revealed no noncompliance issues that must be reported. The Liquid Fuels Tax Fund ensures municipalities maintain roads and bridges with funds allocated based on road mileage and population proportion. The report aims to verify whether the fund is utilized according to the applicable laws and regulations, acknowledging the cooperation received from the Township during the examination.