Township of Washington – Fayette 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 Township of Washington’s Liquid Fuels Tax Fund Forms MS-965, with adjustments for the period of January 1, 2022, to December 31, 2023. The audit was conducted in line with American Institute of Certified Public Accountants standards and Government Auditing Standards, aiming to ensure the Forms MS-965 were presented according to the established criteria by the Department of Transportation. The examination revealed that the forms present the required information accurately, though a significant internal control deficiency was identified, specifically recurring issues with maintaining fuel dispensation records. While no material weaknesses were noted, the report emphasizes the municipality’s compliance with relevant laws and regulations for fund use. The audit also confirms that the findings are suitable for the audit’s intended purpose, but not for any other use. The detailed procedures and observations aim to confirm the proper allocation and expenditure of Liquid Fuels Tax Fund money.