Borough of Waymart – Wayne 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 Borough of Waymart, Wayne County, for the period January 1 to December 31, 2023. The report was conducted in accordance with standards by the American Institute of Certified Public Accountants and Government Auditing Standards. It ensures the Form MS-965 is compliant with criteria established by the Department of Transportation’s Publication 9. The audit found the Form MS-965 With Adjustments presented accurately, with no significant deficiencies in internal control. The municipality complies with laws and regulations for spending Liquid Fuels Tax Fund money, ensuring they meet annual allocation requirements, including reporting and financial management. The audit did not express an opinion on compliance beyond the financial statement and did not identify material weaknesses, though limitations exist. The report is intended to assess fund management compliance and not for other usage.