Published April 8, 2025
About This Audit
The Independent Auditor’s Report for the Township of West Wheatfield, Indiana County, assessed the Liquid Fuels Tax Fund for the period January 1, 2022, to December 31, 2023. The evaluation examined the financial statements, specifically the Forms MS-965 With Adjustments, to determine their compliance with criteria outlined in relevant legislative and procedural documents, including the Department of Transportation’s Publication 9. The audit was conducted in accordance with attestation standards by the AICPA and Government Auditing Standards. The auditors found the forms to be presented appropriately with no instances of noncompliance or material deficiencies identified. The report emphasized the purpose of ensuring the proper use of funds in accordance with applicable laws and expressed no opinion on internal controls or compliance due to the nature of the engagement. This exercise contributes to transparent fund management aligned with government regulations.