Published October 30, 2024
About This Audit
The independent auditor’s report for the Township of Wayne, Erie County, Pennsylvania, covers the Liquid Fuels Tax Fund for the period January 1, 2021, to December 31, 2022. The report, directed to the Honorable Michael Carroll, Secretary of the Department of Transportation, examines Forms MS-965 with adjustments. It assesses the management’s compliance with the criteria outlined in the Background section and the Department of Transportation’s Publication 9. The examination adhered to attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. While the report confirmed the form’s compliance in all material respects, it identified a nonpermissible expenditure. The audit also evaluated internal controls and compliance with applicable laws but found no material weaknesses, though it noted that undetected weaknesses might exist. The report’s primary aim is to ensure the municipality used the Liquid Fuels Tax Fund according to regulations.