Borough of Wampum – Lawrence County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The report is an independent auditor’s examination of the Borough of Wampum’s Liquid Fuels Tax Fund, covering January 1, 2022, to December 31, 2023. The auditor expressed an opinion based on whether the Forms MS-965 With Adjustments were presented in accordance with specified criteria, based on American Institute of Certified Public Accountants and Government Auditing Standards. The audit involved examining the forms, assessing risks, and reviewing internal controls for material weaknesses or significant deficiencies. No material weaknesses were identified, but the report notes possible unidentified weaknesses. The examination also included testing compliance with applicable laws and regulations, revealing no significant noncompliance. The report aims to ensure liquid fuels tax funds are used according to law, not to express opinions on internal controls or compliance. The Borough of Wampum cooperated fully during the audit process.