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

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Township of Waverly, Lackawanna County, for January 1, 2023, to December 31, 2023. The audit follows standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The purpose is to verify that Form MS-965, used by the township, matches the Pennsylvania Department of Transportation’s criteria. The auditors express no opinion on internal controls but found no material weaknesses or noncompliance. The report ensures funds are used according to laws and Department of Transportation guidelines. The Liquid Fuels Tax Fund is allocated based on local road mileage and population, and it supports roadway maintenance. No issues requiring governance attention were found, and the report concludes with an appreciation for the township’s cooperation.