Published February 11, 2025
About This Audit
The independent auditor’s report examines the Forms MS-965 with Adjustments for Wharton Township’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2023. The report, conducted under attestation standards by the AICPA and Government Auditing Standards, evaluates conformance with transportation criteria. While the report remains positive, it notes an inability to verify 2022 disbursement compliance due to missing back images of checks. A material weakness identified is the recurring omission of check back imaging, posing risks to accurate fund representation. Despite the oversight, no noncompliance instances with laws and regulations affecting the forms were found. This independent audit’s goal is to ensure that fund expenditures align with legal and regulatory frameworks.