Township of Exeter – Wyoming County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Township of Exeter’s Liquid Fuels Tax Fund was conducted for the period January 1, 2023, to December 31, 2023. The township’s management is responsible for preparing the Form MS-965 in line with specified criteria, and the auditor’s role was to express an opinion based on examination standards. A qualified opinion was given due to previous retroactive expenditures, with a noted reimbursement outstanding. The auditor found no material weaknesses in internal control but highlighted a significant deficiency related to a duplicate payment. Compliance with regulations was tested, but no issues requiring reporting under Government Auditing Standards were found. Purpose of this audit is to ensure the fund’s expenditure aligns with relevant laws and regulations. The report is intended for regulatory compliance purposes only.