Published February 4, 2025
About This Audit
The Independent Auditor’s Report for the Township of Wayne, Dauphin County, Pennsylvania, examines the Liquid Fuels Tax Fund for 2023. This audit reviewed Form MS-965 With Adjustments, which municipalities must present in accordance with the criteria outlined by the Department of Transportation’s Publication 9. Conducted under attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards, the audit found that the form was presented fairly without any identified material weaknesses in internal control or instances of noncompliance. Municipal Liquid Fuels Tax Funds, derived from the state’s Motor License Fund, are designated for road and bridge maintenance, distributed based on local road mileage and population. Compliance includes timely submission of reports and resolution of any discrepancies. The audit provides assurance about the accuracy of expenditure reporting but does not extend to testing internal controls or other compliance aspects comprehensively.