Published March 12, 2025
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund Forms MS-965 with Adjustments for Township of Scott, Wayne County, Pennsylvania, for January 1, 2022, to December 31, 2023. Conducted in accordance with AICPA and Government Auditing Standards, the audit sought reasonable assurance regarding the material accuracy of Forms MS-965. The report found no significant deficiencies or material weaknesses in internal control, fraud, or noncompliance with provisions affecting these forms. The Liquid Fuels Tax funds are allocated to municipalities for road and bridge maintenance, with allocations determined based on road mileage and population. In compliance with state regulations, municipalities must submit various reports and resolve discrepancies to receive allocations. The audit ensures that fund usage meets regulatory criteria, ensuring compliance with Act 655 of 1956 and applicable PennDOT policies. The study emphasizes the importance of internal controls and compliance while highlighting necessary procedures for maintaining fund integrity.