Township of East Wheatfield – Indiana County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund forms (MS-965 with Adjustments) of the Township of East Wheatfield, Indiana County, for January 1, 2022, to December 31, 2023. The auditor conducted the examination according to a set of standards to ensure the forms are presented materially accurately. Two notable findings were identified: the township spent $23,500 from the Liquid Fuels Tax Fund on a tractor without proper bidding and reimbursed it post-audit, and overspent by $20,588.75 on a road project, which was also later reimbursed. Except for these issues, the forms were found to comply with Pennsylvania Department of Transportation’s requirements. The report also examined internal controls and compliance with laws, though it did not express an opinion on compliance. No material weaknesses in internal control were found, though unidentified weaknesses could potentially exist. Overall, the report aimed to assess fund compliance with relevant laws and guidelines.